A farm may pass to the next generation with little estate tax, but the...

https://mylesssmartop-eds.cloudhinter.com/posts/what-paperwork-should-heirs-keep-to-support-step-up-in-basis-later

A farm may pass to the next generation with little estate tax, but the income-tax bill can still catch a family off guard. When heirs sell equipment, the IRS may tax depreciation the farm claimed over the years