Many farm families expect estate tax to be the biggest succession bill, but...

https://www.pop-bookmarks.win/farm-heirs-may-fear-estate-tax-but-income-tax-can-cost-more-see-how-old-gear

Many farm families expect estate tax to be the biggest succession bill, but income tax can bring the sharper surprise. If heirs sell equipment, the IRS may tax depreciation the farm claimed over the years, even when the equipment is paid off