Any qualified tax experts who care to weigh in? I have an issue with taxing unrealized capital gains.

Berkshire Hathaway could face a sizable tax bill if the bull market resumes this year.
Ever since a 15% corporate minimum tax was included in the Inflation Reduction Act in 2022, there has been uncertainty about whether corporations would owe taxes on paper profits, or unrealized capital gains, on stocks starting this year. The treatment has long been that these paper profits created a deferred tax liability that is only paid when the stocks are sold, and the profits realized.
Berkshire Hathaway (ticker: BRKb) probably has the most at stake, and faces the biggest potential tax bill among U.S. corporations since its equity portfolio is so large'more than $300 billion. It has periodically had big unrealized gains in the portfolio, including $58.6 billion in 2021, and $26.8 billion in 2020.

Recent guidance from the Internal Revenue Service, while not definitive, suggests that paper profits on stocks could be subject to a 15% tax this year, according to New York tax expert Robert Willens. The issue involves the tax treatment of applicable financial statement income (AFSI), a measure of earnings.

apple.news: Berkshire Hathaway Could Face a Big Tax Hit if the Bull Market Resumes