Many farm families expect estate tax to be the big succession surprise, but...
https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/
Many farm families expect estate tax to be the big succession surprise, but income tax can hit harder. See how depreciation recapture on paid-off equipment and the basis step-up for inherited assets can change what heirs owe—and what to plan for.