Farm families may plan for estate tax and miss the bigger income-tax bill....

https://www.bookmarkidea.win/at-farm-succession-income-tax-can-sting-more-than-estate-tax-a-paid-off

Farm families may plan for estate tax and miss the bigger income-tax bill. Learn how depreciation recapture can tax past equipment write-offs when heirs sell, and how a basis step-up resets inherited land’s tax value and may lower taxes later.