Many farm families plan for estate tax, then face an income-tax surprise when...

https://mylesssmartop-eds.cloudhinter.com/posts/what-paperwork-should-heirs-keep-to-support-step-up-in-basis-later

Many farm families plan for estate tax, then face an income-tax surprise when heirs sell equipment or land. Learn how depreciation recapture can tax past write-offs, and how a basis step-up may reset inherited land’s tax value.