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

https://www.start-bookmarks.win/farm-families-often-plan-for-estate-tax-then-get-blindsided-by-income-tax-when

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.