Estate tax may not be the biggest tax shock when a farm changes hands. Learn...

https://hotel-wiki.win/index.php/IRC_1245_vs._1250:_What_Matters_for_My_Farm%3F

Estate tax may not be the biggest tax shock when a farm changes hands. Learn how depreciation recapture on paid-off equipment can raise heirs’ income taxes, and how a basis step-up may lower the tax on inherited assets.