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

https://alexisgfes284.trexgame.net/what-is-special-use-valuation-and-when-does-it-matter-for-farms

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.