Farm families may owe little estate tax but still face a painful income-tax...

https://www.nav-bookmarks.win/farm-families-often-worry-about-estate-tax-but-income-tax-can-bring-the-bigger

Farm families may owe little estate tax but still face a painful income-tax bill at succession. Learn how depreciation recapture can tax equipment gains, while a basis step-up may lower taxes on inherited land.