Farm families may plan for estate tax and miss the bigger income-tax bill....

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

Farm families may plan for estate tax and miss the bigger income-tax bill. Learn how depreciation recapture can tax past equipment write-offs when heirs sell, and how a basis step-up resets inherited land’s tax value and may lower taxes later.