Posts
All
- Lukka Acquires Web3 Start-up and Accelerates DeFi Roadmap
- Measuring Fair Value for Crypto Assets in Markets that Never Close
- A Brief Take on the Federal Reserve’s CBDC Report
- A Simplified Approach to Applying the Tax Law to Crypto
- Accounting Today recognizes Lukka’s CEO as one of the Top 100 Most Influential People in Accounting
- Apples to Oranges
- Are “Mined” Proof-of-Work Cryptocurrency Tokens Gross Income in the Year Received?
- Are Crypto Loans Taxed as Loans?
- Are Cryptocurrency Exchanges and Other Intermediaries Subject to FATCA?
- Are Exchanges of Cryptocurrencies in Exchange for Other Cryptocurrencies Eligible for Like-Kind Exchange Treatment Under Section 1031?
- Are Mining Pools Partnerships?
- Are Positions in Virtual Currency Subject to the Timing and Character Rules of Section 1256? If so, When and What is the Impact?
- Are Proof-of-Stake Block Rewards Gross Income in the Year Received?
- Are you ready? Guidance is coming.
- Beyond Bitcoin, Part 2: Increasing Accessibility Through a Digital Assets Classification System
- Beyond Bitcoin: Challenges to applying a standardized Digital Asset Classification System
- Beyond Bitcoin: Why Digital Assets need a Classification System
- Bitcoin Market Outlook for Week Ahead; Aug. 3 – Aug. 9
- Bitcoin Market Outlook for Week Ahead; Jul. 26 – Aug. 2
- Bitcoin Market Outlook for Week Ahead; July 12 – July 18
- Bitcoin Market Outlook for Week Ahead; July 19 – July 25
- Bitcoin Suisse Selects Lukka to Augment Operations and Systems
- Blockchain Auditing – Accelerating the Need for Automated Audits
- Bloomberg Adds Lukka Prime, The First Institutional Fair Market Value Crypto Data Provider, On The Bloomberg Terminal And B-Pipe
- Can a Virtual Currency Position Be Treated As a Commodity For Tax Purposes?
- Can Miners Receive Deductions Under IRC Section 199A?
- Can Not Paying Taxes on Crypto Related Transactions Reduce GAAP Earnings?
- Can Traders in Virtual Currency Elect the Mark-to-Market and Character Rules of Section 475(f)?
- Can Virtual Currency Traders Elect Into Special Rules that Allow Current Deductions for Trading Losses?
- CEO of Lukka, Robert Materazzi, appears on the Crypto 101 Podcast
- Certain Federal Income Considerations Applicable to Cryptocurrency Hard Forks
- Crypto Actions, Part 1: Blockchain Migration and Hard Forks
- Crypto and Judaic Rules on Charging Interest
- Crypto Asset Pricing & Valuation Roundtable
- Crypto Assets: Enabling Fund Administrators
- Crypto Tax: How to Keep More of Your Money
- Crypto Taxes: What’s at Stake When Staking?
- Cryptoassets: Taxation of Businesses
- Cryptocurrency Short-Against-the-Box
- Divi Crypto Podcast: Building Institutional Solutions with Robert Materazzi
- Do Tax Professionals Need To Be Cryptocurrency Experts?
- dxFeed Partners with Lukka to Deliver Institutional-Grade Crypto Data to Traditional Finance
- Ethereum (ETH) Merge: What to Expect and What It Means for Institutions in Crypto
- Fair Value Accounting for Actively-Traded Crypto Assets
- FASB Adds Digital Assets Accounting To Its Technical Agenda
- FASB Confirms Initial Scope of its Crypto Assets Accounting Project.
- Federal Income Taxation of Currency Miners, Stakers and Delegates
- Former IHS Markit Pricing and Reference Data Product Head Joins Lukka
- Former New York Assistant Attorney General Joins Lukka as Head of Regulatory Affairs
- Fostering the Institutional Expansion of Crypto Assets
- FY2023 Revenue Proposals: Summary of Provisions Related to Digital Assets
- How a Taxpayer’s Status in Holding Virtual Currencies Impacts the Accounting Treatment of Changes in Asset Value
- How Chile Taxes Cryptocurrencies
- How Stable are Stablecoins and What Factors Affect Volatility?
- How the IRS Can Find Out About Bitcoin When It Isn’t Reported
- Identifying Principal Markets for Crypto-Assets – It Can Be Dynamic
- If FMV is applied to actively traded cryptocurrencies how should restricted assets be handled? (i.e. “Security” vs. “Entity” restrictions)?
- Institutionalizing Crypto: Transaction Accounting and Processing Meets the Blockchain
- IRS 1040 Virtual Currency: The CPA imperative on Ready, Able, and Accurate
- IRS adds “Virtual Currency” Question to Form 1040
- Is a Contribution of Virtual Currency to a Domestic Corporation or Partnership Taxable?
- Is Mining & Staking a Trade or Business?
- LedgerX Selects Lukka and IHS Markit to Enable Form 1099-B Reporting for Derivatives Customers
- Like-Kind Exchanges of Virtual Currency— A Limited Window of Opportunity?
- Listen to Lukka CEO, Robert Materazzi, on the Wolf of All Streets Podcast
- Lukka & Sovos Webinar: Tax Info Reporting Crypto Transactions
- Lukka Acquires Blox Finance, Crypto Accounting and Infrastructure Business
- Lukka adds Edoardo Mortara of Maserati MSG Racing as Strategic Partner
- Lukka Announces Crypto Implied Volatility and Crypto Implied Interest Rates
- Lukka Announces Expansion to Europe with HQ in Switzerland
- Lukka Announces Head of Europe Amid Global Expansion
- Lukka Announces IOSCO Statement of Adherence for Lukka Prime Following Big 4 Accounting Firm Review
- Lukka Announces New Connectivity Partners to Drive Institutional Crypto Asset Adoption
- Lukka Announces Partnership with Space and Time for On-chain Data Collaboration
- Lukka Appoints Dan Torrey to Lead Institutional Sales
- Lukka Appoints FINRA Chairperson Eileen Murray as Key Strategic Advisor
- Lukka Appoints Former State Street Global Head as CFO
- Lukka Becomes the First Crypto Tax Reporting and Data Services Company to Receive Both SOC 1 Type 2 and SOC 2 Type 2 Attestation Reports
- Lukka CEO Robert Materazzi on The Pomp Podcast | Standardizing Crypto
- Lukka Closes Series C Led by State Street with participation from S&P Global and CPA.com
- Lukka Completes ISO/IEC 27001 Certification to Build Trust with Global Customers
- Lukka Exceeds Billion-Dollar Milestone in Latest Fundraise
- Lukka Named “Fund Services Partnership of the Year” by Global Custodian
- Lukka Named One of NYC’s Best Places to Work in 2022
- Lukka Partners with IHS Markit to Provide Institutional Quality Crypto Asset Data to the Financial Industry
- Lukka partners with ROKiT Venturi Racing
- Lukka Raises Additional $53 Million Series D
- Lukka Recognized at Global Custodian’s Industry Leader Awards
- Lukka to launch Crypto Asset report at TABB conference on Thursday, September 12th
- Lukka: Solving Data Challenges in Crypto
- Lukka’s Brief User Guide on Crypto Taxes
- Lukka’s CEO, Robert Materazzi, on the Building the Future Podcast
- Lukka’s CEO, Robert Materazzi, on the Thinking Crypto Podcast
- Lukka’s CEO, Robert Materazzi, on How Institutional Crypto Custody Has Arrived
- Lukka’s Global Head of Accounting Solutions on What Should the Rules Be for Crypto Assets?
- Lukka’s Head of Accounting Solutions, Suzanne Morsfield, on the Valuation of Crypto Assets
- Making Sense of the Information Reporting Requirements for Foreign Cryptocurrency Investments
- Maximizing the Section 199A Deduction for Eligible Virtual Currency Activities & Businesses
- Miami International Holdings and Lukka Enter into Strategic Alliance to Jointly Develop and Launch Crypto Derivatives
- Microstrategy’s SEC Letter: What it could mean for Public Companies holding Crypto Assets
- New SEC Valuation Guidance for Cryptocurrencies
- Non-Forgiving Taxes for NFTs
- Nuclear Research, Ethereum and Avoiding Decentralized Cancer
- Overview of Mexico’s Crypto Taxation
- Potential for Cryptocurrency to be Treated as Foreign Currency (Giving Rise to Ordinary Gains/Losses)
- Proposed Treasury Guidance: Compliance with Crypto Asset Industry Sanctions
- Reference Data – The Key that Unlocks the Crypto Ecosystem
- RSM Selects Lukka to Support Crypto Asset Valuations
- S&P Dow Jones Indices Builds Crypto Indexing Capabilities with Lukka
- SEC Valuation Guidance Applied to Cryptocurrencies?
- Section 6050I Guidance Updates
- Sovereign credit ratings from Moody’s, Fitch and S&P will soon become extinct.
- Special Tax Rules Apply to Bitcoin Futures and Options
- Specific Identification of Virtual Currency Positions
- State Street Partners with Lukka to Expand Digital Asset Fund Administration Capabilities for its Alternative Investment Clients
- Summary of the President’s Working Group Report on Stablecoins
- Talos and Lukka Integrate Enterprise Software to Deliver End-to-end Crypto Transaction Services
- Tax Consequences of a Fork
- Taxation of Bitcoin and Other Similar Cryptocurrencies
- Taxation of Virtual Currency Mining Activities
- Taxation of Virtual Currency Staking Activities
- Taxes Under the Bridge
- Taxing Hard Forks
- The Applicability of Anti Wash Sales Rules (§1091) to Crypto-Assets
- The Doctrine of Dominion and Control: Relevance to Virtual Currency Taxation
- The Future of Money – Episode 10 feat. Rachel Joiner Escola
- The Future of Money – Episode 11 feat. Dr. James Canton
- The Future of Money – Episode 12 feat. Tom Hood
- The Future of Money – Episode 13 feat. David Barrett
- The Future of Money – Episode 14 feat. Gale Crosley, CPA
- The Future of Money – Episode 16 feat. Chris Hooper
- The Future of Money – Episode 2 feat. Annette Nellen
- The Future of Money – Episode 3 feat. Kurt Kunselman
- The Future of Money – Episode 4 feat. Ryan Lazanis
- The Future of Money – Episode 5 feat. David Ringstrom
- The Future of Money – Episode 6 feat. Daniel Winters
- The Future of Money – Episode 7 feat. Bob Derber
- The Future of Money – Episode 8 feat. Kirk Phillips
- The Future of Money – Episode 9 feat. Doug Sleeter
- The Future of Money – Inaugural Episode feat. Jason Tyra
- The Legal Effect of IRS Pronouncements on Virtual Currency
- The Maddening Task of Calculating Taxes on Crypto
- The Principles of Risk Management for Crypto
- The Senate’s Approval Of the Infrastructure Bill and Its Effect on Cryptocurrency
- The Tax Effect of Lending Cryptocurrency
- U.S. Tax Status: Dealer, Trader, or Investor?
- Updated FATF Guidance for VASPs and Others
- Valuation Discussion of Stablecoins
- Virtual Currency Losses Disallowed on Infrequent Activities
- Wash Sales, Constructive Sales and Cryptocurrency
- What are the Appropriate Disclosures Required when Virtual Currencies are Measured at Fair Value?
- What Bitcoin has to do with Greece and China
- What determines dominion and control for crypto assets considering hard forks (resulting in chain-splits) and airdrops?
- What if Bitcoin and other Virtual Currencies were Treated as Currencies for U.S. Tax Purposes?
- What is the Appropriate Accounting for Exchanges of Nonmonetary and Nonfinancial Assets?
- What is the legal effect of the IRS notice, revenue ruling, and FAQs on virtual currency?
- What is the Significance of Virtual Currency Not Being Taxed as Currency?
- What is the Tax Significance of Distinguishing Between a Dealer, Trader, or Investor in Virtual Currency?
- What is the Tax Treatment of the Taxpayer Whose Tokens get “Slashed”?
- When Can an Individual Deduct a Loss From a Cryptocurrency Transaction?
- When Can Bitcoin Positions Be Taxed As Mixed Straddles Subject to the Special Mixed Straddle Rules?
- When Capital Contributions of Cryptocurrency and Tokens Lead to Unexpected Taxation of Domestic Investments in Funds under Sections 721(b) and 351(e)
- When Virtual Currency Positions Are Subject to the Straddle Rules
- When Virtual Currency Positions Are Subject to the Wash Sales Rule
- Where Does Bitcoin Mining Take Place?
- Which asset does “HOT” refer to – Hotcoin or Holo?
- Why Accounting for Bitcoin-Related Sales Isn’t The Same as Cash or Credit Cards
- Why Does Crypto Market Data Matter in Digital Asset Regulation?
- You Made a Mistake. Now What? Considerations in Filing Amended Returns
- You Weigh In: Can Cryptocurrency Forks Be Tax Free?
Blog
- Lukka Acquires Web3 Start-up and Accelerates DeFi Roadmap
- Measuring Fair Value for Crypto Assets in Markets that Never Close
- A Brief Take on the Federal Reserve’s CBDC Report
- A Simplified Approach to Applying the Tax Law to Crypto
- Accounting Today recognizes Lukka’s CEO as one of the Top 100 Most Influential People in Accounting
- Apples to Oranges
- Are “Mined” Proof-of-Work Cryptocurrency Tokens Gross Income in the Year Received?
- Are Crypto Loans Taxed as Loans?
- Are Cryptocurrency Exchanges and Other Intermediaries Subject to FATCA?
- Are Exchanges of Cryptocurrencies in Exchange for Other Cryptocurrencies Eligible for Like-Kind Exchange Treatment Under Section 1031?
- Are Mining Pools Partnerships?
- Are Positions in Virtual Currency Subject to the Timing and Character Rules of Section 1256? If so, When and What is the Impact?
- Are Proof-of-Stake Block Rewards Gross Income in the Year Received?
- Are you ready? Guidance is coming.
- Beyond Bitcoin, Part 2: Increasing Accessibility Through a Digital Assets Classification System
- Beyond Bitcoin: Challenges to applying a standardized Digital Asset Classification System
- Beyond Bitcoin: Why Digital Assets need a Classification System
- Bitcoin Market Outlook for Week Ahead; Aug. 3 – Aug. 9
- Bitcoin Market Outlook for Week Ahead; Jul. 26 – Aug. 2
- Bitcoin Market Outlook for Week Ahead; July 12 – July 18
- Bitcoin Market Outlook for Week Ahead; July 19 – July 25
- Bitcoin Suisse Selects Lukka to Augment Operations and Systems
- Blockchain Auditing – Accelerating the Need for Automated Audits
- Bloomberg Adds Lukka Prime, The First Institutional Fair Market Value Crypto Data Provider, On The Bloomberg Terminal And B-Pipe
- Can a Virtual Currency Position Be Treated As a Commodity For Tax Purposes?
- Can Miners Receive Deductions Under IRC Section 199A?
- Can Not Paying Taxes on Crypto Related Transactions Reduce GAAP Earnings?
- Can Traders in Virtual Currency Elect the Mark-to-Market and Character Rules of Section 475(f)?
- Can Virtual Currency Traders Elect Into Special Rules that Allow Current Deductions for Trading Losses?
- CEO of Lukka, Robert Materazzi, appears on the Crypto 101 Podcast
- Certain Federal Income Considerations Applicable to Cryptocurrency Hard Forks
- Crypto Actions, Part 1: Blockchain Migration and Hard Forks
- Crypto and Judaic Rules on Charging Interest
- Crypto Tax: How to Keep More of Your Money
- Crypto Taxes: What’s at Stake When Staking?
- Cryptoassets: Taxation of Businesses
- Cryptocurrency Short-Against-the-Box
- Divi Crypto Podcast: Building Institutional Solutions with Robert Materazzi
- Do Tax Professionals Need To Be Cryptocurrency Experts?
- Ethereum (ETH) Merge: What to Expect and What It Means for Institutions in Crypto
- Fair Value Accounting for Actively-Traded Crypto Assets
- FASB Adds Digital Assets Accounting To Its Technical Agenda
- FASB Confirms Initial Scope of its Crypto Assets Accounting Project.
- Federal Income Taxation of Currency Miners, Stakers and Delegates
- Former New York Assistant Attorney General Joins Lukka as Head of Regulatory Affairs
- Fostering the Institutional Expansion of Crypto Assets
- How a Taxpayer’s Status in Holding Virtual Currencies Impacts the Accounting Treatment of Changes in Asset Value
- How Chile Taxes Cryptocurrencies
- How Stable are Stablecoins and What Factors Affect Volatility?
- How the IRS Can Find Out About Bitcoin When It Isn’t Reported
- Identifying Principal Markets for Crypto-Assets – It Can Be Dynamic
- If FMV is applied to actively traded cryptocurrencies how should restricted assets be handled? (i.e. “Security” vs. “Entity” restrictions)?
- Institutionalizing Crypto: Transaction Accounting and Processing Meets the Blockchain
- IRS 1040 Virtual Currency: The CPA imperative on Ready, Able, and Accurate
- IRS adds “Virtual Currency” Question to Form 1040
- Is a Contribution of Virtual Currency to a Domestic Corporation or Partnership Taxable?
- Is Mining & Staking a Trade or Business?
- Like-Kind Exchanges of Virtual Currency— A Limited Window of Opportunity?
- Lukka Acquires Blox Finance, Crypto Accounting and Infrastructure Business
- Lukka adds Edoardo Mortara of Maserati MSG Racing as Strategic Partner
- Lukka Announces Crypto Implied Volatility and Crypto Implied Interest Rates
- Lukka Announces Expansion to Europe with HQ in Switzerland
- Lukka Announces IOSCO Statement of Adherence for Lukka Prime Following Big 4 Accounting Firm Review
- Lukka Announces Partnership with Space and Time for On-chain Data Collaboration
- Lukka Appoints Dan Torrey to Lead Institutional Sales
- Lukka Becomes the First Crypto Tax Reporting and Data Services Company to Receive Both SOC 1 Type 2 and SOC 2 Type 2 Attestation Reports
- Lukka CEO Robert Materazzi on The Pomp Podcast | Standardizing Crypto
- Lukka Completes ISO/IEC 27001 Certification to Build Trust with Global Customers
- Lukka Recognized at Global Custodian’s Industry Leader Awards
- Lukka to launch Crypto Asset report at TABB conference on Thursday, September 12th
- Lukka: Solving Data Challenges in Crypto
- Lukka’s Brief User Guide on Crypto Taxes
- Lukka’s CEO, Robert Materazzi, on the Building the Future Podcast
- Lukka’s CEO, Robert Materazzi, on the Thinking Crypto Podcast
- Lukka’s CEO, Robert Materazzi, on How Institutional Crypto Custody Has Arrived
- Lukka’s Head of Accounting Solutions, Suzanne Morsfield, on the Valuation of Crypto Assets
- Making Sense of the Information Reporting Requirements for Foreign Cryptocurrency Investments
- Maximizing the Section 199A Deduction for Eligible Virtual Currency Activities & Businesses
- Miami International Holdings and Lukka Enter into Strategic Alliance to Jointly Develop and Launch Crypto Derivatives
- Microstrategy’s SEC Letter: What it could mean for Public Companies holding Crypto Assets
- New SEC Valuation Guidance for Cryptocurrencies
- Non-Forgiving Taxes for NFTs
- Nuclear Research, Ethereum and Avoiding Decentralized Cancer
- Overview of Mexico’s Crypto Taxation
- Potential for Cryptocurrency to be Treated as Foreign Currency (Giving Rise to Ordinary Gains/Losses)
- Reference Data – The Key that Unlocks the Crypto Ecosystem
- SEC Valuation Guidance Applied to Cryptocurrencies?
- Section 6050I Guidance Updates
- Sovereign credit ratings from Moody’s, Fitch and S&P will soon become extinct.
- Specific Identification of Virtual Currency Positions
- State Street Partners with Lukka to Expand Digital Asset Fund Administration Capabilities for its Alternative Investment Clients
- Summary of the President’s Working Group Report on Stablecoins
- Talos and Lukka Integrate Enterprise Software to Deliver End-to-end Crypto Transaction Services
- Tax Consequences of a Fork
- Taxation of Bitcoin and Other Similar Cryptocurrencies
- Taxation of Virtual Currency Mining Activities
- Taxation of Virtual Currency Staking Activities
- Taxing Hard Forks
- The Applicability of Anti Wash Sales Rules (§1091) to Crypto-Assets
- The Doctrine of Dominion and Control: Relevance to Virtual Currency Taxation
- The Future of Money – Episode 10 feat. Rachel Joiner Escola
- The Future of Money – Episode 11 feat. Dr. James Canton
- The Future of Money – Episode 12 feat. Tom Hood
- The Future of Money – Episode 13 feat. David Barrett
- The Future of Money – Episode 14 feat. Gale Crosley, CPA
- The Future of Money – Episode 16 feat. Chris Hooper
- The Future of Money – Episode 2 feat. Annette Nellen
- The Future of Money – Episode 3 feat. Kurt Kunselman
- The Future of Money – Episode 4 feat. Ryan Lazanis
- The Future of Money – Episode 5 feat. David Ringstrom
- The Future of Money – Episode 6 feat. Daniel Winters
- The Future of Money – Episode 7 feat. Bob Derber
- The Future of Money – Episode 8 feat. Kirk Phillips
- The Future of Money – Episode 9 feat. Doug Sleeter
- The Future of Money – Inaugural Episode feat. Jason Tyra
- The Legal Effect of IRS Pronouncements on Virtual Currency
- The Principles of Risk Management for Crypto
- The Senate’s Approval Of the Infrastructure Bill and Its Effect on Cryptocurrency
- The Tax Effect of Lending Cryptocurrency
- U.S. Tax Status: Dealer, Trader, or Investor?
- Updated FATF Guidance for VASPs and Others
- Valuation Discussion of Stablecoins
- Virtual Currency Losses Disallowed on Infrequent Activities
- What are the Appropriate Disclosures Required when Virtual Currencies are Measured at Fair Value?
- What Bitcoin has to do with Greece and China
- What determines dominion and control for crypto assets considering hard forks (resulting in chain-splits) and airdrops?
- What if Bitcoin and other Virtual Currencies were Treated as Currencies for U.S. Tax Purposes?
- What is the Appropriate Accounting for Exchanges of Nonmonetary and Nonfinancial Assets?
- What is the legal effect of the IRS notice, revenue ruling, and FAQs on virtual currency?
- What is the Significance of Virtual Currency Not Being Taxed as Currency?
- What is the Tax Significance of Distinguishing Between a Dealer, Trader, or Investor in Virtual Currency?
- What is the Tax Treatment of the Taxpayer Whose Tokens get “Slashed”?
- When Can an Individual Deduct a Loss From a Cryptocurrency Transaction?
- When Can Bitcoin Positions Be Taxed As Mixed Straddles Subject to the Special Mixed Straddle Rules?
- When Capital Contributions of Cryptocurrency and Tokens Lead to Unexpected Taxation of Domestic Investments in Funds under Sections 721(b) and 351(e)
- When Virtual Currency Positions Are Subject to the Straddle Rules
- When Virtual Currency Positions Are Subject to the Wash Sales Rule
- Where Does Bitcoin Mining Take Place?
- Which asset does “HOT” refer to – Hotcoin or Holo?
- Why Accounting for Bitcoin-Related Sales Isn’t The Same as Cash or Credit Cards
- Why Does Crypto Market Data Matter in Digital Asset Regulation?
- You Made a Mistake. Now What? Considerations in Filing Amended Returns
- You Weigh In: Can Cryptocurrency Forks Be Tax Free?
Events
- CEO of Lukka, Robert Materazzi, appears on the Crypto 101 Podcast
- Divi Crypto Podcast: Building Institutional Solutions with Robert Materazzi
- Listen to Lukka CEO, Robert Materazzi, on the Wolf of All Streets Podcast
- Lukka & Sovos Webinar: Tax Info Reporting Crypto Transactions
- Lukka to launch Crypto Asset report at TABB conference on Thursday, September 12th
- Lukka’s CEO, Robert Materazzi, on the Building the Future Podcast
- Lukka’s CEO, Robert Materazzi, on the Thinking Crypto Podcast
- Lukka’s CEO, Robert Materazzi, on How Institutional Crypto Custody Has Arrived
- Lukka’s Global Head of Accounting Solutions on What Should the Rules Be for Crypto Assets?
- Lukka’s Head of Accounting Solutions, Suzanne Morsfield, on the Valuation of Crypto Assets
Tax
- A Simplified Approach to Applying the Tax Law to Crypto
- Are “Mined” Proof-of-Work Cryptocurrency Tokens Gross Income in the Year Received?
- Are Crypto Loans Taxed as Loans?
- Are Cryptocurrency Exchanges and Other Intermediaries Subject to FATCA?
- Are Exchanges of Cryptocurrencies in Exchange for Other Cryptocurrencies Eligible for Like-Kind Exchange Treatment Under Section 1031?
- Are Mining Pools Partnerships?
- Are Positions in Virtual Currency Subject to the Timing and Character Rules of Section 1256? If so, When and What is the Impact?
- Are Proof-of-Stake Block Rewards Gross Income in the Year Received?
- Blockchain Auditing – Accelerating the Need for Automated Audits
- Can a Virtual Currency Position Be Treated As a Commodity For Tax Purposes?
- Can Miners Receive Deductions Under IRC Section 199A?
- Can Not Paying Taxes on Crypto Related Transactions Reduce GAAP Earnings?
- Can Traders in Virtual Currency Elect the Mark-to-Market and Character Rules of Section 475(f)?
- Can Virtual Currency Traders Elect Into Special Rules that Allow Current Deductions for Trading Losses?
- Certain Federal Income Considerations Applicable to Cryptocurrency Hard Forks
- Crypto Actions, Part 1: Blockchain Migration and Hard Forks
- Crypto and Judaic Rules on Charging Interest
- Crypto Taxes: What’s at Stake When Staking?
- Cryptoassets: Taxation of Businesses
- Cryptocurrency Short-Against-the-Box
- Do Tax Professionals Need To Be Cryptocurrency Experts?
- Federal Income Taxation of Currency Miners, Stakers and Delegates
- FY2023 Revenue Proposals: Summary of Provisions Related to Digital Assets
- How a Taxpayer’s Status in Holding Virtual Currencies Impacts the Accounting Treatment of Changes in Asset Value
- How Chile Taxes Cryptocurrencies
- How Stable are Stablecoins and What Factors Affect Volatility?
- If FMV is applied to actively traded cryptocurrencies how should restricted assets be handled? (i.e. “Security” vs. “Entity” restrictions)?
- Is a Contribution of Virtual Currency to a Domestic Corporation or Partnership Taxable?
- Is Mining & Staking a Trade or Business?
- Like-Kind Exchanges of Virtual Currency— A Limited Window of Opportunity?
- Lukka’s Brief User Guide on Crypto Taxes
- Making Sense of the Information Reporting Requirements for Foreign Cryptocurrency Investments
- Maximizing the Section 199A Deduction for Eligible Virtual Currency Activities & Businesses
- Microstrategy’s SEC Letter: What it could mean for Public Companies holding Crypto Assets
- New SEC Valuation Guidance for Cryptocurrencies
- Non-Forgiving Taxes for NFTs
- Overview of Mexico’s Crypto Taxation
- Potential for Cryptocurrency to be Treated as Foreign Currency (Giving Rise to Ordinary Gains/Losses)
- SEC Valuation Guidance Applied to Cryptocurrencies?
- Section 6050I Guidance Updates
- Special Tax Rules Apply to Bitcoin Futures and Options
- Specific Identification of Virtual Currency Positions
- Summary of the President’s Working Group Report on Stablecoins
- Tax Consequences of a Fork
- Taxation of Bitcoin and Other Similar Cryptocurrencies
- Taxation of Virtual Currency Mining Activities
- Taxation of Virtual Currency Staking Activities
- Taxes Under the Bridge
- Taxing Hard Forks
- The Applicability of Anti Wash Sales Rules (§1091) to Crypto-Assets
- The Doctrine of Dominion and Control: Relevance to Virtual Currency Taxation
- The Legal Effect of IRS Pronouncements on Virtual Currency
- The Senate’s Approval Of the Infrastructure Bill and Its Effect on Cryptocurrency
- The Tax Effect of Lending Cryptocurrency
- U.S. Tax Status: Dealer, Trader, or Investor?
- Updated FATF Guidance for VASPs and Others
- Valuation Discussion of Stablecoins
- Virtual Currency Losses Disallowed on Infrequent Activities
- Wash Sales, Constructive Sales and Cryptocurrency
- What are the Appropriate Disclosures Required when Virtual Currencies are Measured at Fair Value?
- What determines dominion and control for crypto assets considering hard forks (resulting in chain-splits) and airdrops?
- What if Bitcoin and other Virtual Currencies were Treated as Currencies for U.S. Tax Purposes?
- What is the Appropriate Accounting for Exchanges of Nonmonetary and Nonfinancial Assets?
- What is the legal effect of the IRS notice, revenue ruling, and FAQs on virtual currency?
- What is the Significance of Virtual Currency Not Being Taxed as Currency?
- What is the Tax Significance of Distinguishing Between a Dealer, Trader, or Investor in Virtual Currency?
- What is the Tax Treatment of the Taxpayer Whose Tokens get “Slashed”?
- When Can an Individual Deduct a Loss From a Cryptocurrency Transaction?
- When Can Bitcoin Positions Be Taxed As Mixed Straddles Subject to the Special Mixed Straddle Rules?
- When Capital Contributions of Cryptocurrency and Tokens Lead to Unexpected Taxation of Domestic Investments in Funds under Sections 721(b) and 351(e)
- When Virtual Currency Positions Are Subject to the Straddle Rules
- When Virtual Currency Positions Are Subject to the Wash Sales Rule
- Where Does Bitcoin Mining Take Place?
- Why Does Crypto Market Data Matter in Digital Asset Regulation?
- You Made a Mistake. Now What? Considerations in Filing Amended Returns
- You Weigh In: Can Cryptocurrency Forks Be Tax Free?
Transaction / Distribution History
