Farm families often plan for estate tax but overlook income tax at succession....

https://www.ready-bookmarks.win/farm-families-often-worry-about-estate-tax-but-income-tax-can-bring-the-bigger

Farm families often plan for estate tax but overlook income tax at succession. Selling equipment can trigger tax on years of depreciation. Heirs may receive a higher starting tax value for inherited assets, but the rules matter