In general, in a covered call scenario, does any trade on the options contracts trigger a realization of capital gains on the underlying? I am not concerned about the reset of the holding period on the underlying.
Say, I have 100 AAPL stock with $1000 in unrealized gains, and I opened a short call option today. Then I closed the call option tomorrow for no gain no loss. Will this trigger a realized short-term gain on the underlying stock (i.e. a realized gain of $1000)?