the unrealized gains can be used as backing for loans, though. and loans aren't income if the loan goes to a business but is backed by the owner/CEO's untaxabl

the unrealized gains can be used as backing for loans, though. and loans aren't income if the loan goes to a business but is backed by the owner/CEO's untaxable holdings because they haven't been converted into income. There's a hole, here. and it is being exploited.