This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...

Tax

Sep. 16, 2024

If Harris wins, will unrealized capital gain be taxed?

Vice President Kamala Harris has proposed a tax on unrealized capital gains for taxpayers with wealth greater than $100 million, which would be a groundbreaking tax on gains that are not "realized." This proposal has administrative issues, including valuing assets every year to be taxed, and could open the door to a more generalized effort by the government to tax something that you still own.

Robert W. Wood

Managing Partner Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540

Email: wood@WoodLLP.com

Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.

Shutterstock

Even without paying attention to the news, most people know that a Kamala Harris victory in the presidential election may mean higher or additional taxes, compared with a Trump victory. Of course, presidents cannot enact higher or additional taxes without the House and the Senate. In that sense, whatever the candidates may say, much of our fate about taxes is likely to depend on what happens with House and Senate seats.

Still, the president sets the ton...

To continue reading, please subscribe.
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!

Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)

Already a subscriber?

Sign up for Daily Journal emails