Notice 2023-34, page 837.
Internal Revenue Bulletin 2023-19 · 2026-10-03 edition · updated 2026-10-04 · United States
The Notice updates the background section of Notice 2014-21 to reflect that certain foreign jurisdictions have enacted laws that characterize Bitcoin as legal tender. The Notice states that the change to the background section does not affect the answers to the FAQs in section 4 of Notice 2014-21.
Finding Lists begin on page ii.
Get a plain-English answer with a citation back to this text.
Ask AI about this code