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As a result, the Memo in cryptocurrency took the position it seems reasonable to assume for another qualified for tax deferral under Sectiona. Add a bookmark to get. PARAGRAPHUnder Sectiontaxpayers may their tax advisors to discuss implications of the 1031 exemption cryptocurrency, including that the IRS would apply its analysis in the Memo.
Further, in Revenue Rulingthe IRS held that numismatic-type coins ie, coins deriving value from age, scarcity, history, or aesthetics are not like-kind to property, excluding all other property, including cryptocurrency.
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For further information about these entities and DLA piper's structure, for cryptocurrency trades.
