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

https://jaredsmasterinsights.nexorafield.com/posts/what-is-depreciation-recapture-on-farm-equipment-in-plain-english

Farm families may worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture can tax years of equipment write-offs, while a basis step-up may lower the tax bill on inherited land.