Farm families often face a bigger income-tax bill than an estate-tax bill when...

https://holdenssmartblogs.hexaforgey.com/posts/what-farm-assets-usually-have-the-worst-recapture-problem

Farm families often face a bigger income-tax bill than an estate-tax bill when they pass on the operation. Learn how depreciation recapture can tax past equipment deductions, and how a basis step-up resets the tax value of inherited land.