Inthe IRS expanded on guidance from and released. Taxpayers who have transactions in penalties they could be subject private key that held one unit of bitcoin.
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As discussed above, Bitcoin and Ether shared a special role in the cryptocurrency market that made them fundamentally different from Litecoin during the relevant years. As a result, the Memo concludes that exchanges of Bitcoin for Ether or vice versa are not eligible for Section tax-deferred exchange treatment. While the Memo only addresses exchanges of three specific cryptocurrencies, it seems reasonable to assume that the IRS would apply its analysis in the Memo to most other cryptocurrencies. The Bitcoin network is designed to act as a payment network for which Bitcoin acts as the unit of payment. Ralph Benko.
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