Why can income taxes sting more than estate taxes when a farm changes hands?...

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

Why can income taxes sting more than estate taxes when a farm changes hands? This article explains how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may soften the bill on inherited land.