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

https://dibz.me/blog/gifting-the-farm-to-my-kids-now-will-they-inherit-my-low-basis-1282

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.