(Published March 29, 2019) In this report, the authors examine some of the potential U.S. tax consequences faced by individual U.S. investors and intermediaries who participate in atomic swaps, token swaps, token conversions, cryptocurrency swaps, or cryptocurrency exchanges.
(Published October 8, 2018) In this article, the authors discuss the potential application of the wash sale and straddle rules to cryptocurrencies and cryptocurrency-related investments.