Farm kin may fear estate tax, yet income tax can bring a bigger hit at handoff....

https://shanesexpertinsights.inkharbory.com/posts/do-improvements-on-the-farm-create-taxes-later-when-sold

Farm kin may fear estate tax, yet income tax can bring a bigger hit at handoff. Sell old gear, and past tax breaks may come due as depreciation recapture. A basis step-up resets the tax value of land and gear for heirs