id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-358	Elkins, David	The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities	2022	34	.pdf	application/pdf	15651	683	52	The third, and most effective, method of confronting these strategies is to abandon the realization doctrine and tax gains on publicly-traded securities as they accrue. In each of these planning techniques, the realization doctrine is manipulated in order to create tax losses unaccompanied by any real economic loss or to realize gain economically without paying tax on that gain.	cache/ftr-358.pdf	txt/ftr-358.txt