Farm families often worry about estate tax, but income tax can deliver the...

https://riversinspiringblogs.evergrovio.com/posts/is-depreciation-recapture-taxed-as-ordinary-income-or-capital-gains

Farm families often worry about estate tax, but income tax can deliver the bigger surprise at succession. A paid-off tractor may still trigger tax when heirs sell it, because depreciation recapture can bring past write-offs back into the calculation