Is there a way to transfer not just the assets of a brokerage account but also the capital gains and loss created from short term trading to another parties account. So in effect the other person would be responsible for the tax liability and not the account where the trades were executed? Thanks.
Short answer: No can do. What you are proposing amounts to an "assignment of income" from one taxpayer (you) to another (the entity that will hold the brokerage account for the future). Assignments of income are absolutely forbidden.