학술논문
Proposed IRS Guidance on Non-Fungible Tokens--What It Says and Does Not Say.
Document Type
Article
Source
Subject
*Non-fungible tokens
*Income tax
*Taxation
*
*
Language
ISSN
0747-9115
Abstract
The IRS issued first-of-a-kind guidance on the taxation of nonfungible tokens (NFTs) in March. The guidance addresses whether an NFT constitutes a collectible for federal income tax purposes. In the guidance, the IRS requests taxpayers to submit comments regarding this proposed treatment. [ABSTRACT FROM AUTHOR]