Farm families may fear estate tax, then face a bigger income-tax bill when a...

https://post-wiki.win/index.php/Why_Is_Income_Tax_a_Bigger_Farm_Succession_Problem_Than_Estate_Tax%3F

Farm families may fear estate tax, then face a bigger income-tax bill when a successor sells equipment or land. Learn how depreciation recapture taxes past write-offs and how a basis step-up can lower tax on inherited property.