Notice 2014-21 provides that convertible virtual currency is treated as property
SECTION 5. DRAFTING
Internal Revenue Bulletin 2023-19 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this Notice is Raphael J. Cohen of the Office of Associate Chief Counsel (International). For further information regarding this Notice, contact Raphael J. Cohen at (202) 3176938 (not a toll-free number).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of tax liability (Also: 842(b))
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