Farm heirs may fear estate tax, but income tax can cost more. See how old gear...

https://remote-wiki.win/index.php/What_Should_Be_in_a_Farm_Succession_Tax_Checklist_Before_We_Sign_Anything%3F

Farm heirs may fear estate tax, but income tax can cost more. See how old gear can spark depreciation recapture when sold, even if paid off. A basis step-up can reset tax value at death