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Notice 2014-21 provides that convertible virtual currency is treated as property

SECTION 4. EFFECT ON OTHER

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

DOCUMENTS

This Notice modifies Notice 2014-21 by revising its “Background” section.

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▸Contents — Internal Revenue Bulletin 2023-19

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