[Rebelgecko]

For the purposes of that comparison, nothing. Just like with stock, your soda wouldn't be taxed until you actually sell it.

The alternative that would "fix" this is if you bought a soda you'd have to gradually pay taxes as the market value goes up and down. Or if you're worried about losing out on tax revenue when your kids inherit your soda collection, you could remove it limit the cost basis step up