Many farm families plan for estate tax, then get blindsided by income tax when...

https://wiki-aero.win/index.php/Why_Is_Income_Tax_a_Bigger_Farm_Succession_Problem_Than_Estate_Tax%3F

Many farm families plan for estate tax, then get blindsided by income tax when the next generation takes over. The culprit may be depreciation recapture: selling equipment that’s long paid off can still create a taxable gain