Farm families often plan for estate tax, then face a bigger income-tax bill at...

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

Farm families often plan for estate tax, then face a bigger income-tax bill at succession. This article shows how depreciation recapture on paid-off equipment can trigger tax, while a basis step-up may reduce taxes on inherited land.