Farm families often fear estate tax, but income tax can bring the bigger...

https://riversinspiringblogs.evergrovio.com/posts/is-depreciation-recapture-taxed-as-ordinary-income-or-capital-gains

Farm families often fear estate tax, but income tax can bring the bigger succession surprise. This article explains how selling equipment can trigger depreciation recapture, and how a basis step-up may lower tax on inherited land—before the bill lands.