Farm families often fear estate tax, but income tax can bring the bigger...

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

Farm families often fear estate tax, but income tax can bring the bigger surprise. Learn how depreciation recapture taxes past equipment write-offs and how a basis step-up resets an inherited asset’s tax value, potentially reducing tax when heirs sell.