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

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

Many farm families plan for estate tax, then face a bigger income-tax bill when the next generation takes over. A paid-off tractor can still trigger depreciation recapture: tax on deductions the farm took in earlier years