Many farm families plan for estate tax but overlook the income-tax bill at...

https://www.bookmarkzoo.win/when-a-farm-changes-hands-income-taxes-can-catch-a-family-off-guard-before

Many farm families plan for estate tax but overlook the income-tax bill at succession. This article shows how depreciation recapture can tax “paid-off” equipment and how a basis step-up may lower taxes on inherited assets.