Farm families may plan for estate tax and still get blindsided by income tax....

https://edwinoicf529.iamarrows.com/why-do-equipment-and-buildings-have-different-recapture-rules

Farm families may plan for estate tax and still get blindsided by income tax. Learn how depreciation recapture can make “paid-off” equipment costly for heirs, and how a basis step-up can reduce taxes when they sell inherited assets.