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

https://www.sierrabookmarking.win/farm-families-often-worry-about-estate-tax-but-the-bigger-surprise-can-be

Farm families often worry about estate tax, but income tax can bring the bigger surprise when heirs sell land or equipment. See how depreciation recapture taxes past write-offs, and how a basis step-up can lower tax on inherited property.