Many farm families plan for estate tax, then face a bigger income-tax bill when...

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

Many farm families plan for estate tax, then face a bigger income-tax bill when the farm changes hands. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower tax on inherited land.