At farm succession, income tax can sting more than estate tax. A paid-off...

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

At farm succession, income tax can sting more than estate tax. A paid-off combine may trigger depreciation recapture when heirs sell it, while a basis step-up can reset the tax value of land they inherit