Lava and water are completely transparent at certain height levels

The bug

When standing so that the player is just inside lava (a very small range), it is possible to see through it (third screenshot). This also occurs when the player's head is back against a block and touching a block above it in flowing lava that is next to a source block (first two screenshots).

How to reproduce

No surface and no tint

1. Switch to Creative mode and start flying
2. Use the following commands

   /setblock ~ 64 ~ lava
   

   /tp ~ 62.39 ~
   

3. Start looking up and down
   → At some point you will see no bottom surface but also no tint

Surface and tint

1. Switch to Creative mode and start flying
2. Use the following commands

   /setblock ~ 64 ~ water
   

   /tp ~ 63.39 ~
   

3. Start looking up and down
   → At some point you will see the top surface and the tint