Farm families often worry about estate tax, but the bigger surprise can be...

https://cashsexcellentblogs.rivetgarden.com/posts/what-does-irc-section-1015-mean-when-i-gift-farmland-to-my-daughter

Farm families often worry about estate tax, but the bigger surprise can be income tax after a handoff. See how selling equipment can trigger depreciation recapture, and why a basis step-up may soften tax on inherited land.