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

https://atomic-wiki.win/index.php/What_Is_Depreciation_Recapture_on_Farm_Equipment_in_Plain_English%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