| 000 | 01342nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c148825 _d148825 |
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| 003 | ES-MaIEF | ||
| 005 | 20240123132259.0 | ||
| 007 | ta | ||
| 008 | 240123t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_971362 _aForeman, Matthew E. |
|
| 245 | 4 |
_aThe character of staking rewards _binterest, rent, royalties, or a hidden partnership? _c Matthew E. Foreman and Michelle S. Kabel |
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| 500 | _aResumen. | ||
| 520 | _aOn July 31, 2023, the Internal Revenue Service (IRS) published Revenue Ruling 2023-14, regarding the tax treatment for cash method taxpayers that receive validation rewards in proof-of-stake transactions. The IRS confirmed its long-held position that validation rewards from a proof-of-stake consensus protocol are treated as gross income for cash-method taxpayers pursuant to Internal Revenue Code Section 61(a) when the taxpayer gains dominion and control over the validation rewards. This article considers what the character of that income should b | ||
| 650 | 7 |
_aCRIPTOMONEDA _963195 |
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| 650 | 4 |
_aMEDIOS DE PRUEBA _947720 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_971363 _aKabel, Michelle S. |
|
| 773 | 0 |
_9171003 _oOP 235/2023/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 1, Fall 2023, p. 57-65 |
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| 942 | _cART | ||