At succession, farm families may worry about estate tax, but income tax can...

https://www.fastbookmarks.win/farm-families-may-fear-estate-tax-but-income-tax-can-bring-the-bigger

At succession, farm families may worry about estate tax, but income tax can bring the bigger surprise. See how depreciation recapture on paid-off equipment works and how a basis step-up can change the tax bill for heirs.