Farm families may worry most about estate tax, but income tax can bring the...

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

Farm families may worry most about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture on equipment and a basis step-up at inheritance can affect what heirs owe, especially if they sell.