Farm families may plan for estate tax and miss the bigger income-tax bill....

https://titusscoolinsight.capitaljays.com/posts/what-is-depreciation-recapture-on-farm-equipment-in-plain-english

Farm families may plan for estate tax and miss the bigger income-tax bill. Learn how depreciation recapture can tax past equipment write-offs when heirs sell, and how a basis step-up resets inherited land’s tax value and may lower taxes later.