Farm families often worry about estate tax, but income tax can bring the bigger...

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

Farm families often worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture on paid-off equipment and a basis step-up that resets inherited assets’ tax value can affect heirs—and what to plan for.