I reckon olddog would've piped in by now, and he may still, so my contention that it would only be taxable when one sold the stock could be wrong. Of course, it is true one can always reduce their tax liability by making NO income.
sloane, not sure I understand that? FORCED? and then you say WANTED...who forced you? Its like saying you were FORCED across 6 lanes of traffic because you WANTED to be in the right lane...I just wondered if I missed part of this....maybe a will see it as I open these up backwards