Many farm families plan for estate tax, then face a bigger income-tax bill when...

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

Many farm families plan for estate tax, then face a bigger income-tax bill when the next generation takes over. A paid-off tractor can still trigger depreciation recapture: tax on deductions the farm took in earlier years