Farm families may worry about estate tax, but income tax can bring the bigger...

https://harpersnewinsight.brightsora.com/posts/what-questions-should-i-ask-an-agriculture-accountant-about-basis

Farm families may worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture can tax years of equipment write-offs, while a basis step-up may lower the tax bill on inherited land.