Currently, unrealized capital gains are non-taxable.
The Internal Revenue Service website probably has more information than you'd likely want to know about capital gain taxes on the sale of property.
Publication 544 (2020), Sales and Other Dispositions of Assets
For use in preparing 2020 Returns
Publication 544 (2020), Sales and Other Dispositions of Assets | Internal Revenue Service
Property (Basis, Sale of Home, etc.) 5 | Internal Revenue Service
Sincerely, appreciate the information but I'm only barely interested enough in my own countries tax laws in this area to understand them.
I'm willing to invest 5 minutes into learning American laws...lol