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

https://astro-wiki.win/index.php/Can_Heirs_Get_Blindsided_by_Taxes_Even_If_They_Never_Owed_Estate_Tax%3F

Farm families often worry about estate tax, but income tax can bring the bigger surprise at succession. This article explains how depreciation recapture on paid-off equipment can raise the bill, and how a basis step-up may help heirs.