Want to tax unrealized gains? Eliminate the step up basis.
https://news.bloombergtax.com/tax-insights-and-commentary/the-real-capital-gains-tax-loophole-isnt-borrowing-its-dying
https://news.bloombergtax.com/tax-insights-and-commentary/the-real-capital-gains-tax-loophole-isnt-borrowing-its-dying
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