Farm families may worry about estate tax, but income tax can bring the bigger...

https://charlieeocd131.lucialpiazzale.com/do-i-need-both-an-estate-attorney-and-an-agriculture-accountant-for-farm-succession

Farm families may worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture can tax years of equipment write-offs, while a basis step-up may lower the tax bill on inherited land.