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

https://foxtrot-wiki.win/index.php/What_Paperwork_Should_Heirs_Keep_to_Support_Step-Up_in_Basis_Later%3F

Farm families often worry about estate tax, but income tax can bring the bigger surprise. Learn how depreciation recapture on equipment and a step-up in inherited property’s tax value can affect what heirs owe—and why planning ahead matters.