# Crypto limited partnership

`kaal:entity:crypto-limited-partnership`

**Status.** derived

This node is assembled mechanically from the 2 claims that carry the concept tag `crypto-limited-partnership`. It is a roster of what the corpus says under this term. It is **not** an adjudicated definition: no single statement here has been ruled canonical, and no first-appearance call has been made. Read the claims and judge for yourself.

## Every claim under this term

2 claims across 1 works, 2017 to 2017.

**2017**

- [2998033-015](https://wulfkaal.github.io/claims/2998033-015) [condition/argued] -- Digital ownership interests in private investment funds may fall outside the commodity definition because crypto limited partnership interests cannot be uniform across producers, unlike Bitcoin whose uniformity underlies the CFTC's commodity classification.
  > Thus, because of a lack of uniformity, it may be possible that digital ownership interests in private investment funds cannot be classified as commodities.
  Wulf A. Kaal, Blockchain Innovation for Private Investment Funds (2017). SSRN: https://ssrn.com/abstract=2998033
- [2998033-016](https://wulfkaal.github.io/claims/2998033-016) [empirical/evidenced] -- The IRS position that virtual currency is taxed as property is expressly limited to convertible virtual currency, which leaves the tax treatment of crypto limited partnership interests unaddressed.
  > 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.
  Wulf A. Kaal, Blockchain Innovation for Private Investment Funds (2017). SSRN: https://ssrn.com/abstract=2998033

## Verify

Every claim above resolves to a record carrying a verbatim source quote, the sha256 of the source PDF, and a preformatted citation. Nothing here asks to be taken on trust.

    curl -s https://wulfkaal.github.io/entities/crypto-limited-partnership.md | sha256sum

**Canonical form.** This markdown file is the canonical hashed representation of this entity node. Its sha256 is the content hash.