US: : The challenges of virtual currency

• Autores: Remmelt A. Reigersman, David J. Goett, Thomas A. Humphreys
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014, 1 págs.
• Idioma: inglés
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• Resumen

  • The article discusses the challenges of bitcoin and other virtual currencies. An overview of Notice 2014-21 issued by the U.S. Internal Revenue Service (IRS) governing the tax principles that apply to transactions involving virtual currency presented. The tax implications for virtual currency holders are explained