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. This article explains how depreciation recapture on paid-off equipment can raise the bill, and how a basis step-up may help heirs.