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Notice 2025-7

SECTION 1. PURPOSE

Internal Revenue Bulletin 2025-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice allows eligible taxpayers to use certain alternative methods for making an adequate identification, within the meaning of § 1.1012-1(j)(3)(ii), 1 with respect to units of a digital asset held in the custody of a broker that are sold, disposed of, or transferred during the relief period specified in this notice.

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▸Contents — Internal Revenue Bulletin 2025-5
Internal Revenue Bulletin 2025-5

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