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Re:Bezos donates $100M each to CNN contributor Van Jones and... by djrogers on Wednesday July 21, 2021 @04:20PM (#27911618)
At the amounts you're talking about (100s of millions of $$), virtually all of that stock would be subject to the federal estate tax, with the vast majority of it at the 40% top rate.

Those unrealized gains you're talking about are one of the main reasons the estate tax was enacted ~100yrs ago...

Re:Bezos donates $100M each to CNN contributor Van Jones and... by robotresearcher on Wednesday July 21, 2021 @04:26PM (#27911692)
Yes, in practice there are more tax sidesteps via foundations, etc. But the step that wipes the capital gains liability is as described.