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

https://ariassplendidinsight.swiftnestly.com/posts/what-is-special-use-valuation-and-when-does-it-matter-for-farms

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.