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Notice 2014-21 describes how existing

Internal Revenue Bulletin 2023-19 · 2026-10-03 edition · updated 2026-10-04 · United States

general tax principles apply to transactions using convertible virtual currency. 1 The Notice provides the guidance in the form of FAQs.

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▸Contents — Internal Revenue Bulletin 2023-19
Internal Revenue Bulletin 2023-19

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