Many farm families plan for estate tax, then face a bigger income-tax bill when...

https://www.last-bookmarks.win/many-farm-families-worry-about-estate-tax-but-succession-can-bring-a-bigger

Many farm families plan for estate tax, then face a bigger income-tax bill when the farm changes hands. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower tax on inherited land.