Many farm families worry about estate tax, but the bigger bill may come from...

https://www.bright-bookmarks.win/farm-families-often-worry-about-estate-tax-but-income-tax-can-bring-the-bigger

Many farm families worry about estate tax, but the bigger bill may come from income tax when the farm changes hands. Learn how depreciation recapture on paid-off equipment and a basis step-up can affect what heirs owe.