Taxation of cryptocurrencies and other digital assets / Rob Massey and Conor O'Brien.

Taxation of cryptocurrencies 2019-2023

Arlington, VA : Bloomberg Industry Group, [2019]-

1 online resource

Updated irregularly

Tax management portfolios ; 190-2nd.

" ... considers, among other things, the U.S. federal income taxation of digital assets, including cryptocurrencies. Chapters I and II introduce and discuss various types of digital assets (including various definitions) and provide an overview of the ecosystem of participants. Chapter III addresses the U.S. federal income tax guidance to date. Chapter IV discusses tax classification and accounting treatment. Chapter V considers the consequences of dealing, trading, and investing in digital assets. Chapter VI discusses issues raised by the activities and selected transactions undertaken by certain types of investment entities. Chapter VII identifies some of the novel and/or challenging tax questions raised by digital asset transactions. Chapter VIII outlines information reporting that may apply to transactions involving digital assets. Chapter IX provides an overview of select international tax considerations of digital asset transactions. Chapter X discusses select state tax matters involving digital assets. Chapter XI discusses tax considerations for individuals who invest in or use digital assets. Chapter XII covers compensation matters involving digital assets. There are also Worksheets, including a glossary of key terms and relevant diagrams explaining the blockchain and digital ecosystems."

Author: Jim Calvin, 2019-2023.
Formerly published by Tax Management, 2019-2023.

Title from title screen update, viewed June 13, 2024.

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