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

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

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.