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

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

Farm families often fear estate tax, but income tax can bring the bigger succession surprise. This article explains how selling equipment can trigger depreciation recapture, and how a basis step-up may lower tax on inherited land—before the bill lands.