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Keywords: IRC Section 475
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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
.... In this paper, we suggest that the ambiguity created by relying on taxpayer intent/use creates an opportunity for Bitcoin traders to approximate the benefits of foreign currency designation under IRC Section 988 by making the IRC Section 475 mark-to-market (MTM) election. We suggest that the IRC Section 475 MTM...
