Farm families often worry about estate tax, but the bigger surprise may show up...

https://wiki-saloon.win/index.php/Why_Does_a_Machine_That_Shows_Zero_on_the_Books_Still_Create_a_Real_Tax_Bill%3F

Farm families often worry about estate tax, but the bigger surprise may show up on an income-tax return. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower the tax bill when heirs sell inherited assets.