A farm may pass to the next generation with little estate tax, but the...

https://www.phone-bookmarks.win/farm-families-may-worry-most-about-estate-tax-but-income-tax-can-bring-the

A farm may pass to the next generation with little estate tax, but the income-tax bill can still catch a family off guard. When heirs sell equipment, the IRS may tax depreciation the farm claimed over the years