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

https://www.bookmark-jungle.win/many-farm-families-worry-about-estate-tax-then-face-a-bigger-income-tax-bill

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