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

https://www.stealth-bookmark.win/farm-families-often-plan-for-estate-tax-and-miss-the-income-tax-bill-that-can

Farm families often worry about estate tax, but income tax can bring the bigger surprise when land or equipment changes hands. Learn how depreciation recapture on “paid-off” machinery works, and how a basis step-up resets value for heirs.