Many farm families brace for estate taxes, then get blindsided by income taxes...

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

Many farm families brace for estate taxes, then get blindsided by income taxes instead. This article explains how depreciation recapture can tax years of equipment write-offs, and how a basis step-up can lower taxes when heirs sell inherited property.