Proposed IRS guidance on Non-Fungible Tokens what it says and does not say / Betsy Smith, Nicholas Mowbray, Rob Musiala and Teresa Goody Guillén
Resumen.
The IRS issued first-of-a-kind guidance on the taxation of non-fungible tokens (NFTs) in March. The guidance addresses whether an NFT constitutes a collectible for federal income tax purposes. In the guidance, the IRS requests taxpayers to submit comments regarding this proposed treatment.
IMPUESTOS
NFT
ESTADOS UNIDOS
Smith, Betsy
Journal of Taxation of Investments 0747-9115 v. 40, n. 3, Spring 2023, p. 43-46