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

https://www.sierrabookmarking.win/farm-families-often-expect-estate-tax-to-be-the-big-succession-bill-but-income

Farm families may 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, while a basis step-up may lower the tax bill on inherited land.