Farm families often worry about estate tax, then get blindsided by income tax...

https://yenkee-wiki.win/index.php/Why_Does_a_Machine_That_Shows_Zero_on_the_Books_Still_Create_a_Real_Tax_Bill%3F

Farm families often worry about estate tax, then get blindsided by income tax when the next generation takes over. Paid-off equipment can still trigger depreciation recapture: the IRS may tax some of the write-offs claimed over the years