Farm heirs may fear estate tax, yet income tax can hit harder at succession....

https://brookssnewinsight.scriblorax.com/posts/is-it-better-to-transfer-farm-assets-during-life-or-at-death

Farm heirs may fear estate tax, yet income tax can hit harder at succession. Sell gear, and depreciation recapture can tax past write-offs. A basis step-up sets a new tax value for inherited land or gear, which may cut tax on a later sale