Farm families often worry about estate tax, then get blindsided by income tax...

https://fair-wiki.win/index.php/Is_There_a_Way_to_Plan_Around_Recapture_Without_Doing_Something_Risky%3F

Farm families often worry about estate tax, then get blindsided by income tax when the next generation takes over. Paid-off equipment can still trigger depreciation recapture: the IRS may tax some of the write-offs claimed over the years