Many farm families worry about estate tax, then get blindsided by income tax...

https://wiki-quicky.win/index.php/IRC_1245_vs._1250:_What_Matters_for_My_Farm%3F

Many farm families worry about estate tax, then get blindsided by income tax when the farm changes hands. This article explains how depreciation recapture can tax “paid-off” equipment and how a basis step-up may ease taxes on inherited land