entity · derived

Virtual currency

3 claims across 2 works, 2017–2017.

Derived node: assembled mechanically from the claims carrying virtual-currency. A roster, not an adjudicated definition.

Every claim under this term

• 2998033-016 2017 empirical: 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.
• 2998033-018 2017 condition: Under FinCEN guidance a mere user of virtual currency is not a money services business and faces no registration duty, while a user deemed an administrator or exchanger must comply with reporting and
• 3002908-013 2017 failure: The IRS confined its virtual currency position to transactions in convertible virtual currency, which leaves the tax treatment of crypto limited partnership interests unaddressed.

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