Farm families often worry about estate tax, but the bigger surprise may show up...

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

Farm families often worry about estate tax, but the bigger surprise may show up on an income-tax return. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower the tax bill when heirs sell inherited assets.