Farm families may worry about estate tax, but income tax can bring the bigger...

https://mighty-wiki.win/index.php/What_Is_Special-Use_Valuation_and_When_Does_It_Matter_for_Farms%3F

Farm families may worry about estate tax, but income tax can bring the bigger surprise at succession. See how depreciation recapture can tax years of equipment write-offs, while a basis step-up may lower the tax bill on inherited land.