Farm heirs may fear estate tax, yet income tax can sting more. See how old gear...

https://mega-wiki.win/index.php/What_Is_the_Difference_Between_Book_Value_and_Tax_Basis_on_Farm_Machinery%3F

Farm heirs may fear estate tax, yet income tax can sting more. See how old gear can bring depreciation recapture, and how a basis step-up can cut tax on land