The unrealized gain is only currently being debated (if it's even getting any traction) on billionaires as I recall. AT THIS TIME it would not apply to average folk- only saying AT THIS TIME as often once a tax is established...
I run a business, and thus if I sold cards they would go through my schedule C. Of course I'd be liable for both halves of the FICA etc. But if I remember my rules correctly, for anyone not running a business, the gain is reported as a capital gain (just google capital gains on collectibles to read for yourself).
And I am certain everyone pays all taxes due.
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