Farm families often worry about estate tax, but the bigger surprise may show up...

https://victoriassmartword.publishlane.com/posts/what-should-my-accountant-show-me-to-prove-they-understand-farm-succession-taxes

Farm families often worry about estate tax, but the bigger surprise may show up on an income-tax return. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower the tax bill when heirs sell inherited assets.