Proposed IRS guidance on Non-Fungible Tokens what it says and does not say Betsy Smith, Nicholas Mowbray, Rob Musiala and Teresa Goody Guillén
Contributor(s): Smith, Betsy
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Material type: 
ArticleSubject(s): IMPUESTOS | NFT | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 40, n. 3, Spring 2023, p. 43-46Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2023/40/3-5 (Browse shelf) | Available | OP 235/2023/40/3-5 |
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.
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