Kiplinger:.."Unrealized Gains Tax Survives U.S. Supreme Court"...read more...then post.

...the concept/argument for taxing unrealized capital gains definitely has support...and more specifically, the "Buy, Borrow, Die" tax strategy for wealthy Americans needs to be dealt with...and the Harris/Walz administration will make sure it is.

Link: https://www.kiplinger.com/taxes/unrealized-gains-tax-upheld-by-supreme-court#:~:text=As%20Kavanaugh%20wrote%20in%20the,remains%20a%20tax%20on%20income.”