Farm families often worry about estate tax, but the bigger surprise can arrive...

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

Farm families often worry about estate tax, but the bigger surprise can arrive on an income-tax return. An article explains how selling or transferring paid-off machinery can trigger depreciation recapture, a tax on deductions the farm claimed earlier