Category: Tax

Federal Income Taxation of Currency Miners, Stakers and Delegates

Federal Income Taxation of Currency Miners, Stakers and Delegates

Are Mining Pools Partnerships

Are Mining Pools Partnerships?

Are Mined Proof-of-Work Cryptocurrency Tokens Gross Income

Are “Mined” Proof-of-Work Cryptocurrency Tokens Gross Income in the Year Received?

Is Mining & Staking a Trade or Business?

Is Mining & Staking a Trade or Business?

When Can Bitcoin Positions Be Taxed As Mixed Straddles Subject to the Special Mixed Straddle Rules

When Can Bitcoin Positions Be Taxed As Mixed Straddles Subject to the Special Mixed Straddle Rules?

What is the Appropriate Accounting for Exchanges of Nonmonetary and Nonfinancial Assets

What is the Appropriate Accounting for Exchanges of Nonmonetary and Nonfinancial Assets?

Overview of Mexico’s Crypto Taxation

Overview of Mexico’s Crypto Taxation

Virtual Currency Losses disallowed on Infrequent Activities

Virtual Currency Losses Disallowed on Infrequent Activities

If FMV is applied to actively traded cryptocurrencies how should restricted assets be handled? (i.e. Security vs. Entity restrictions)

If FMV is applied to actively traded cryptocurrencies how should restricted assets be handled? (i.e. “Security” vs. “Entity” restrictions)?

SEC Valuation Guidance Applied to Cryptocurrencies?