Farm families often worry about estate tax, but the bigger bill may come from...

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

Farm families often worry about estate tax, but the bigger bill may come from income tax when heirs sell machinery, grain, or land. Depreciation recapture can make years of equipment write-offs taxable, even when the tractor is paid off