Farm families may worry about estate tax, but income tax can bring a bigger...

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

Farm families may worry about estate tax, but income tax can bring a bigger shock at succession. See how depreciation recapture can create a tax bill on equipment that’s already paid off, and how a basis step-up can reduce taxes on inherited land