From the ArcaMax Publishing, Jokes Newsletter:
http://www.arcamax.com/news/jokes/s-361022-959799
The tax advisor had just read the story of Cinderella to his
four-year-old daughter for the first time.
The little girl was fascinated by the story, especially the part where
the pumpkin turns into a golden coach.
Suddenly she piped up, "Daddy, when the pumpkin turned into a golden
coach, would that be classed as income or a long-term capital gain?"