Perhaps, though all of those things have downsides and limitations. But the idea here is not defending all the intricacies of the US tax code. It's simply not

Perhaps, though all of those things have downsides and limitations. But the idea here is not defending all the intricacies of the US tax code. It's simply noting that the gloss of the article that somehow it's a giant scandal that unrealized cap gains aren't taxed is dumb.