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

https://www.social-bookmarkings.win/many-farm-families-expect-estate-tax-to-be-the-big-succession-bill-then-face-a

Farm families may worry about estate tax, but income tax can bring the bigger succession surprise. This article explains how depreciation recapture can tax years of equipment write-offs, while a basis step-up may reset the tax value of inherited property.