Farm families often plan for estate tax, then face an income-tax surprise at...

https://stateofseo.com/what-happens-if-heirs-inherit-and-sell-right-away-after-death/

Farm families often plan for estate tax, then face an income-tax surprise at succession. Learn how depreciation recapture can create a bill on “paid-off” equipment, while a basis step-up may lower tax when heirs sell inherited land.