Many farm families focus on estate tax, then get blindsided by income tax at...

https://wiki-coast.win/index.php/What_Is_Fair_Market_Value_for_Step-Up_Purposes%E2%80%94and_Who_Decides_It%3F

Many farm families focus on estate tax, then get blindsided by income tax at succession. See how years of equipment depreciation can trigger a tax bill, and how a basis step-up can lower taxes on inherited assets.