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Keywords: crypto assets
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Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 55–70.
Published: 01 October 2023
...Stephan A. Davenport; Spencer C. Usrey ABSTRACT Crypto assets are a diverse group of digital assets with different origins and uses that have become a widely accepted part of the global financial system. As the use of crypto assets has grown, IRS guidance related to their tax classification has...