At succession, farm families may face a bigger income-tax shock than an...

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

At succession, farm families may face a bigger income-tax shock than an estate-tax bill. Learn how depreciation recapture can tax years of equipment write-offs, while a basis step-up can reset asset values for heirs.