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Crypto Taxes Explained For Beginners - Cryptocurrency TaxesAs a result, the memorandum concludes that Bitcoin and Ether are not like-kind property, and not eligible for � tax-free exchange treatment. In a new IRS Legal Memo, the IRS opines that most pre-TCJA exchanges of one cryptocurrency for another did not qualify for gain deferral. This Article argues that the Internal Revenue Service's decision to classify cryptocurrency as property, combined with the Securities and Exchange Commission's.
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