Farm families often worry about estate tax, but the bigger surprise may show up...

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

Farm families often worry about estate tax, but the bigger surprise may show up on an income-tax return. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower the tax bill when heirs sell inherited assets.