Many farm families worry about estate tax at succession, but income tax can...

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

Many farm families worry about estate tax at succession, but income tax can bring the bigger shock. Learn how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may reduce tax when heirs sell inherited land.