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

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

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