Farm heirs may fear estate tax, but income tax can cost more. See how old gear...

https://nova-wiki.win/index.php/Is_Depreciation_Recapture_Taxed_as_Ordinary_Income_or_Capital_Gains%3F

Farm heirs may fear estate tax, but income tax can cost more. See how old gear can spark depreciation recapture when sold, even if paid off. A basis step-up can reset tax value at death