Farm families often worry about estate tax, then get blindsided by income tax...

https://martinhqyk409.lowescouponn.com/what-happens-if-heirs-inherit-and-sell-right-away-after-death

Farm families often worry about estate tax, then get blindsided by income tax when the next generation takes over. Paid-off equipment can still trigger depreciation recapture: the IRS may tax some of the write-offs claimed over the years