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1-2 of 2
Keywords: Bitcoin
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Journal Articles
Using Unrelated IRS Guidance as a Framework for Taxing Crypto Transactions: Revenue Procedure 2019-18
Available to Purchase
The ATA Journal of Legal Tax Research (2022) 20 (1): 30–46.
Published: 01 September 2022
..., specifically, Revenue Procedure 2019-18, the Internal Revenue Service can more simply impose federal income taxes on the ever-changing cryptocurrency space. JEL Classifications: K23; K29; K34. crypto Bitcoin IRS tax The cryptocurrency market has become one of the fastest growing industries...
Journal Articles
Impact of the IRC Section 475 Mark-to-Market Election on Bitcoin Taxation
Available to Purchase
The ATA Journal of Legal Tax Research (2017) 15 (1): 66–76.
Published: 01 February 2017
...William D. Terando; Bryan Cataldi; Brian E. Mennecke ABSTRACT IRS Notice 2014-21 provides that virtual convertible currencies, including Bitcoins, be treated as property rather than currency, and the general tax principles applicable to property transactions apply to all related transactions...
