Many farm families brace for estate taxes, then get blindsided by income taxes...

https://www.bookmark-ignite.win/farm-families-often-worry-about-estate-tax-but-the-bigger-bill-may-come-from

Many farm families brace for estate taxes, then get blindsided by income taxes instead. This article explains how depreciation recapture can tax years of equipment write-offs, and how a basis step-up can lower taxes when heirs sell inherited property.