000			01678nab a2200265 4500
999			_c146498 _d146498
003			ES-MaIEF
005			20230424125144.0
007			ta
008			220930t2022 us ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aRappaport, Matthew E. _963609
245	1	4	_aThe taxation of staking and wrapping tokens _btaking the contrarian view _c Matthew E. Rappaport
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aDigital assets have become very popular in recent years, but an overloaded legislative branch and IRS have given taxpayers little guidance about how to treat interesting and unique transactions the world of Web3 has invented. The government has never commented directly on the tax treatment of block rewards in a proof-of-stake system; most practitioners seem to believe the block rewards are not taxable, as the taxpayer argues in the Jarrett case, but this article discusses why the taxpayer’s argument could fail. The government is similarly silent thus far about whether wrapping tokens would be treated as a sale or exchange under Section 1001; most practitioners seem to believe wrapping is not a sale or exchange, but this article discusses why wrapping could be treated as one.
650		7	_aECONOMÍA DIGITAL _966104
650		4	_aTOKENS _970503
650		4	_aCONTRIBUYENTES _941169
650		4	_aIMPUESTOS _947460
650		4	_aAGENCIAS TRIBUTARIAS _98458
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aESTADOS UNIDOS _942888
773	0		_9168004 _oOP 235/2022/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 3, Spring 2022, p. 3-16
942			_cART