Farm families may worry most about estate tax, but income tax can bring the...

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

Farm families may worry most about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture on equipment and a basis step-up at inheritance can affect what heirs owe, especially if they sell.