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Keywords: virtual currency
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Journal Articles
The ATA Journal of Legal Tax Research (2025) 23 (1): 1–17.
Published: 01 May 2025
...Hannah Smith Antinozzi ABSTRACT This paper examines how virtual currency is taxed and examines whether recent guidance has done enough. Virtual currency taxation has been complex and confusing ever since virtual currency first became used. Limited IRS guidance has been issued over the years...