The value of wealth 'at rest' isn't too important from a tax point of view in the US (except for real property) since there isn't a wealth tax in the US. Transa

The value of wealth 'at rest' isn't too important from a tax point of view in the US (except for real property) since there isn't a wealth tax in the US. Transactions are taxed, and if you sold a share for a penny the cap gains you paid would be based on that price. (Of course, the IRS would be suspicious of that kind of economically implausible transaction)