Farm kin may fear estate tax, yet income tax can bring a bigger hit at handoff....

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

Farm kin may fear estate tax, yet income tax can bring a bigger hit at handoff. Sell old gear, and past tax breaks may come due as depreciation recapture. A basis step-up resets the tax value of land and gear for heirs