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

https://star-wiki.win/index.php/Is_It_True_That_the_Step-Up_Wipes_Out_Decades_of_Built-In_Land_Gain%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