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040 _cES-MaIEF
_aES-MaIEF
_bspa
041 _aeng
100 1 _954531
_aCotler, Brett R.
245 0 _aCryptocurrency tax update
_bif there's a hard fork in the road, take it (or not)
_c Brett Cotler
260 _c2020
500 _aDisponible también en formato electrónico.
520 _aRecently 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.
650 7 _aCRIPTOMONEDA
_948454
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_947669
773 0 _9161722
_oOP 235/2020/2
_tJournal of Taxation of Investments
_w(IEF)51921
_x 0747-9115
_g v. 37, n. 2, Winter 2020, p. 43-48
856 _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3702-05-Cryptocurrency.pdf
942 _cART