Many farm families plan for estate tax, then face an income-tax surprise when...

https://dibz.me/blog/gifting-the-farm-to-my-kids-now-will-they-inherit-my-low-basis-1282

Many farm families plan for estate tax, then face an income-tax surprise when heirs sell equipment or land. Learn how depreciation recapture can tax past write-offs, and how a basis step-up may reset inherited land’s tax value.