| 000 | 01001nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c147946 _d147946 |
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| 003 | ES-MaIEF | ||
| 005 | 20230726121438.0 | ||
| 007 | ta | ||
| 008 | 230725t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aProposed IRS guidance on Non-Fungible Tokens _bwhat it says and does not say _c Betsy Smith, Nicholas Mowbray, Rob Musiala and Teresa Goody Guillén |
|
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aNFT _970504 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_970862 _aSmith, Betsy |
|
| 773 | 0 |
_9169876 _oOP 235/2023/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 3, Spring 2023, p. 43-46 |
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| 942 | _cART | ||