Why can income taxes sting more than estate taxes when a farm changes hands?...

https://edwinoicf529.iamarrows.com/why-do-some-estate-plans-solve-for-estate-tax-but-ignore-income-tax

Why can income taxes sting more than estate taxes when a farm changes hands? This article explains how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may soften the bill on inherited land.