Welcome @speakerfritz
the reason folks here probably focus on capital gains tax is because this site is about preparing income taxes. Transfer taxes/recording taxes are not really relevant except to the extent they increase one's basis in the property sold or exchanged.
Could you say more about the difference between your point #1 and #4? The income tax applies to any "accession to wealth" absent an exception ... capital gains are just a subset of income that are taxed at a favorable rate.
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