Farm families often fear estate tax, but income tax can bring the bigger...

https://dibz.me/blog/gifting-the-farm-to-my-kids-now-will-they-inherit-my-low-basis-1282

Farm families often fear estate tax, but income tax can bring the bigger succession surprise. This article explains how selling equipment can trigger depreciation recapture, and how a basis step-up may lower tax on inherited land—before the bill lands.