Farm families often worry more about estate tax than the income-tax bill a...

https://www.wall-bookmarkings.win/farm-heirs-may-fear-estate-tax-but-income-tax-can-sting-more-a-paid-off

Farm families often worry more about estate tax than the income-tax bill a transition can trigger. A paid-off tractor may still carry years of claimed depreciation, and selling it can make some of those deductions taxable again