At succession, farm families may worry about estate tax, but income tax can...

https://www.bokkmarking-signs.win/many-farm-families-expect-estate-tax-to-be-the-big-succession-surprise-but

At succession, farm families may worry about estate tax, but income tax can bring the bigger surprise. See how selling paid-off equipment can trigger tax on past depreciation, while a basis step-up may lower tax on inherited land.