Farm families often worry about estate tax, but income tax can bring the bigger...

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

Farm families often worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up can reduce taxes when heirs sell inherited land.