Cotler, Brett R.

Cryptocurrency tax update if there's a hard fork in the road, take it (or not) / Brett Cotler .-- , 2020


Disponible también en formato electrónico.

Recently issued Revenue Ruling 2019-24 provides new guidance on the taxation of virtual currencies, but while helpful this guidance is hardly the last word. This article reviews the existing tax framework, provides an example of how the rules apply in action, and notes the open questions that still exist.


CRIPTOMONEDA
IMPUESTOS
ESTADOS UNIDOS

Journal of Taxation of Investments 0747-9115 v. 37, n. 2, Winter 2020, p. 43-48

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