Farm families often plan for estate tax and miss the income-tax bill that can...

https://blogfreely.net/neasalnfbo/h1-b-what-is-the-tax-impact-if-we-sell-barns-or-confinement-facilities-after

Farm families often plan for estate tax and miss the income-tax bill that can follow a farm transition. Sell fully depreciated machinery, and depreciation recapture can turn years of tax deductions into taxable income