I bought way too high, so when I sell my AcmeCo stock back to AcmeCo, I’ll get a tax refund! If you want to tax profits, then tax profits. If you want to have

I bought way too high, so when I sell my AcmeCo stock back to AcmeCo, I’ll get a tax refund! If you want to tax profits, then tax profits. If you want to have cheesy loophole tax avoidance, stock buy-backs might be more your style.