Farm families often plan for estate tax, then get surprised by income tax at...

https://andersonsimpressivecolumn.urbanvellum.com/posts/how-does-low-basis-farmland-create-big-capital-gains-later

Farm families often plan for estate tax, then get surprised by income tax at succession. See how depreciation recapture can tax past equipment write-offs, and how a basis step-up may lower taxes on inherited land.