Farm families often fear 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 fear estate tax, but income tax can bring the bigger surprise. Learn how depreciation recapture taxes past equipment write-offs and how a basis step-up resets an inherited asset’s tax value, potentially reducing tax when heirs sell.