Many farm families plan for estate tax, then face a bigger income-tax bill when...

https://star-wiki.win/index.php/Is_It_True_That_the_Step-Up_Wipes_Out_Decades_of_Built-In_Land_Gain%3F

Many farm families plan for estate tax, then face a bigger income-tax bill when the farm changes hands. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower tax on inherited land.