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Fiduciary Responsibility and Prohibited Transactions
出版Tax Management Incorporated, 2018-12-18
主題Law / General
ISBN16335928559781633592858
URLhttp://books.google.com.hk/books?id=5rKMwwEACAAJ&hl=&source=gbs_api
註釋" ... considers the U.S. federal income taxation of the convertible virtual currency known and implemented as Bitcoin--specifically, the open source software currently referred to as Bitcoin Core1 or software fully compatible with that reference version--because it was the only convertible virtual currency identified by the IRS in Notice 2014-21.2 Chapter I introduces and discusses certain aspects of Bitcoin. Chapter II addresses the U.S. federal income tax classification of bitcoin. Chapters III and IV consider the consequences of trading and investing in bitcoin, and the activities and selected transactions undertaken by investment entities, and foreign and tax-exempt investors. Chapter V identifies some of the issues which pose novel or challenging tax aspects of Bitcoin. Chapter VI outlines information reporting that may apply to bitcoin and similar cryptocurrencies"--Portfolio description (Page iii).