SECTION 3. DEFINITIONS
Internal Revenue Bulletin 2025-5 · 2026-10-03 edition · updated 2026-10-04 · United States
Except as otherwise provided, the following definitions apply solely for purposes of this notice:
.01 Digital Asset. The term “digital asset” has the meaning provided in § 1.1012-1(j). . 02 Broker . The term “broker” has the meaning provided in § 1.1012-1(j).
.03 Relief Period . The term “relief period” means the period beginning on January 1, 2025, and ending on December 31, 2025.
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