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

https://fair-wiki.win/index.php/Is_There_a_Way_to_Plan_Around_Recapture_Without_Doing_Something_Risky%3F

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.