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.
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| OP 235/2023/40/3-2 Overview of President Biden's budget's proposed tax increases | OP 235/2023/40/3-3 U.S. Clean Vehicle Credit | OP 235/2023/40/3-4 New accounting option for common improvements to real estate | OP 235/2023/40/3-5 Proposed IRS guidance on Non-Fungible Tokens | OP 235/2023/40/3-6 Innovation and tax evasion | OP 235/2023/40/4-1 Energy tax credits and the Inflation Reduction Act | OP 235/2023/40/4-2 Is realization necessary to have taxable income? |
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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