Farm families often plan for estate tax but overlook income tax at succession....

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

Farm families often plan for estate tax but overlook income tax at succession. Selling equipment can trigger tax on years of depreciation. Heirs may receive a higher starting tax value for inherited assets, but the rules matter