At farm succession, income tax can sting more than estate tax. A paid-off...

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

At farm succession, income tax can sting more than estate tax. A paid-off combine may trigger depreciation recapture when heirs sell it, while a basis step-up can reset the tax value of land they inherit