Many farm families worry about estate tax, then get surprised by income tax at...

https://golf-wiki.win/index.php/What_Farm_Assets_Usually_Have_the_Worst_Recapture_Problem%3F

Many farm families worry about estate tax, then get surprised by income tax at succession. Learn how depreciation recapture can tax old equipment write-offs, while a basis step-up resets inherited land’s tax value to today’s value.