Farm heirs may fear estate tax, but income tax can sting more at succession....

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

Farm heirs may fear estate tax, but income tax can sting more at succession. Learn how depreciation recapture can tax old write-offs when gear sells, while a basis step-up resets tax value on inherited land. Paid-off gear can still bring a bill.