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

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

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.