Farm families may fear estate tax, but income tax can bring a bigger succession...

https://atomic-wiki.win/index.php/What_Is_Depreciation_Recapture_on_Farm_Equipment_in_Plain_English%3F

Farm families may fear estate tax, but income tax can bring a bigger succession surprise. Sell paid-off equipment, and depreciation recapture may tax old write-offs. A basis step-up can reset inherited assets’ tax value