The people are treated like the subclasses when it comes to taxes sometimes.
Professor Caron notes:
This provision was extraordinarily valuable to Robert Rubin and Henry Paulson, both of whom had hundreds of millions of dollars in unrealized capital gains in Goldman Sachs stock. When they were appointed secretary of the Treasury, they were able to realize all the gains on their stock shares, saving them tens of millions of dollars in taxes, and diversify their portfolios at the same time.(TaxProf Blog, italics added). What, the tax laws are not even handed? Banksters are special? No way, not in my country!?
What I have always found interesting about this obscure provision of the tax law is that it recognizes a principle that ought to apply to all taxpayers.