Many farm families brace for estate taxes, then get blindsided by income taxes...

https://cashsinterestingblog.zenbloomer.com/posts/what-is-the-difference-between-book-value-and-tax-basis-on-farm-machinery

Many farm families brace for estate taxes, then get blindsided by income taxes instead. This article explains how depreciation recapture can tax years of equipment write-offs, and how a basis step-up can lower taxes when heirs sell inherited property.