I'd prefer it excludes nothing. No matter what the rules are, they will be unfair or harsh on some people in some circumstances. This is true of every kind of t

I'd prefer it excludes nothing. No matter what the rules are, they will be unfair or harsh on some people in some circumstances. This is true of every kind of tax. It's true of simple rulesets, and complex ones. It's certainly true of the current de facto ruleset around capital gains and corporate income taxes. $10m is a substantial bound. Above that threshold, we can expect financial fortitude.