Taxes and Cryptocurrency

$149.00

SKU: 411291

Description

Understand the terminology and application of tax law in the context of cryptocurrencies and digital assets.
Many attorneys, accountants, and advisors struggle with the everchanging terminology used by enthusiasts of cryptocurrencies and digital assets, as well as how to apply tax law to determine the results of the myriad transactions that are possible. This presentation will help define the terminology, explain how its used, and provide a framework to apply the new technology and terminology to existing tax law, as well as gain an understanding of the various proposals from Congress and state legislatures, and the regulatory efforts from the Treasury and IRS. While the terminology and transactions may be difficult to understand, this presentation will help quiet the noise from internet tax advisors to provide concrete guidance.

Date: 2024-05-14 Start Time: 1:00 PM ET End Time: 2:05 PM ET

Learning Objectives

* You will be able to define various terms used in the cryptocurrencydigital asset world.

* You will be able to describe cryptocurrencies, tokens, coins, and various types of digital assets.

* You will be able to explain the tax implications of a myriad of transactions.

* You will be able to identify situations in which tax may be recognized and tax imposed.

Cryptocurrencies, NFTs, Tokens, Coins, etc. (Digital Assets)
• Description of the Types of Assets and Alphabet Soup

Federal Income Taxation of Digital Assets
• Notice 2014-21 (Property V. Currency)
• Capital V. Ordinary
• Can I Deduct My Losses?
• Rewards: Mining; Staking, Baking, and the Jarretts
• Airdrops, Soft Forks, and Hard Forks
• NFTs
• Other Tokens

State-Specific Income Tax Issues (Sourcing and Sales Taxes)
• Sourcing for Income Tax and Sales Tax Issues
• Whether Sales Tax Will Be Imposed

Backup Withholding Issues
• Defining Backup Withholding
• Explaining How It Is Used
• Proposed Regulations From Treasury/IRS

AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Matthew E. Foreman, J.D., LL.M.-Falcon Rappaport & Berkman LLP