Farm families often plan for estate tax, then face a bigger income-tax bill at...

https://brookssnewinsight.scriblorax.com/posts/do-improvements-on-the-farm-create-taxes-later-when-sold

Farm families often plan for estate tax, then face a bigger income-tax bill at succession. This article shows how depreciation recapture on paid-off equipment can trigger tax, while a basis step-up may reduce taxes on inherited land.