At succession, income tax can surprise farm families more than estate tax....

https://mega-wiki.win/index.php/What_Is_the_Difference_Between_Book_Value_and_Tax_Basis_on_Farm_Machinery%3F

At succession, income tax can surprise farm families more than estate tax. Learn how selling paid-off equipment can trigger depreciation recapture, while a basis step-up can reset the tax value of inherited assets.