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

https://johnathanrcpw248.wpsuo.com/why-do-some-estate-plans-solve-for-estate-tax-but-ignore-income-tax

Farm families often worry about estate tax, but income tax can deliver the bigger surprise at succession. A paid-off tractor may still trigger tax when heirs sell it, because depreciation recapture can bring past write-offs back into the calculation