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

https://zoom-wiki.win/index.php/Is_There_a_Way_to_Plan_Around_Recapture_Without_Doing_Something_Risky%3F

Farm families often worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up can reduce taxes when heirs sell inherited land.