Farm succession can bring a bigger income-tax surprise than an estate-tax bill....

https://www.bestbookmarks.win/at-succession-farm-families-may-worry-about-estate-tax-but-income-tax-can

Farm succession can bring a bigger income-tax surprise than an estate-tax bill. Learn how depreciation recapture can trigger tax on equipment gains, while a basis step-up may reset inherited asset values—and what families should review before the handoff.