Farm families often plan for estate tax and miss the income-tax bill that can...

https://www.pure-bookmark.win/farm-families-may-worry-about-estate-tax-but-income-tax-can-bring-a-bigger

Farm families often plan for estate tax and miss the income-tax bill that can follow a farm transition. Sell fully depreciated machinery, and depreciation recapture can turn years of tax deductions into taxable income