This concept and these corresponding rules seem to mean that an alternative method of muli-year cumulative addition of "inside" capital gains/losses are translated into re-portable income upon sale of such LP stock for a calculated amount of "gain" which was never realized or paid into the IRA (i.e., no constructive receipt). The gain calculated in the normal manner of purchase price minus sale amount is tossed. How can any amount residing in the IRA be taxable when there is no constructive receipt of such alternative amount of gain? Secondly, the actual funds netted from the sale are still residing in the IRA and would be taxable upon distribution of such funds from the IRA to the owner (i.e., double taxation). Isn't there some over-riding dictate that states double taxation is prohibited?
