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

https://online-wiki.win/index.php/What_Does_IRC_Section_1014_Actually_Do_for_Inherited_Farm_Assets%3F

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