kaal:claim:3002908-013

The IRS confined its virtual currency position to transactions in convertible virtual currency, which leaves the tax treatment of crypto limited partnership interests unaddressed.

Source quote, verbatim

However, the IRS was very specific about limiting its current position to transactions involving "convertible virtual currency," leaving the tax treatment of crypto-limited partnership interests unaddressed.

From

Wulf A. Kaal, Marco Dell'Erba, Blockchain Innovation in Private Investment Funds - A Comparative Analysis of the United States and (2017), III.2. United States, p. 18
https://ssrn.com/abstract=3002908 · source PDF

Cite as

Wulf A. Kaal, Marco Dell'Erba, Blockchain Innovation in Private Investment Funds - A Comparative Analysis of the United States and (2017). SSRN: https://ssrn.com/abstract=3002908

Holds when

under IRS Notice 2014-21

Classification

failuresupport: arguedfailure: tax-guidance-gapfamily: regulatory-lagprivate-funds

Verify

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