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

https://www.random-bookmarks.win/farm-families-often-worry-most-about-estate-tax-but-the-bigger-bill-can-come

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