At succession, farm families may worry about estate tax, but income tax can...

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

At succession, farm families may worry about estate tax, but income tax can bring the bigger surprise. See how depreciation recapture on paid-off equipment works and how a basis step-up can change the tax bill for heirs.