Farm families often worry most about estate tax, but the bigger bill can come...

https://wiki-net.win/index.php/Is_Depreciation_Recapture_Taxed_as_Ordinary_Income_or_Capital_Gains%3F

Farm families often worry most about estate tax, but the bigger bill can come from income tax after a handoff. When heirs sell equipment, depreciation recapture can make the IRS tax past write-offs as income, even if the machinery is paid off