Taxation of Virtual Currency Tax Notes 13 Nov 2013

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Page 2 © 2013, Tax Analysts, Tax Notes Today, NOVEMBER 13, 2013

5 of 5 DO!MENT" o#y$%g&t © 2013 Tax Analysts Tax Notes Today  NOVEMBER 13, 2013, 'EDNE"DA( DEPARTMENT: P$a)t%)e A$t%)les CITE: 2013 TNT 219-10 HEADLINE: 2013 TNT 21*+10 TAAT-ON O. V-RT!A/ !RREN( "e)t%on *01 ++ .o$e%gn Tax $ed%t Release Date OTOBER 30, 2013 Do) 2013+250*1 CODE: Section 901 ++ .o$e%gn Tax $ed%t4 Section 902 ++ .o$e%gn .%$ $ed%t4 Section 905 ++ .o$e%gn Tax $ed%t R6les4 Section 985 ++ Tax#aye$7s .6n)t%onal 6$$en)y4 Section 988 ++ .o$e%gn 6$$en)y T$ansa)t%ons4 Section 1221 ++ a#%tal Asset4 Section 1471 ++ .o$e%gn .%nan)%al -nst%t6t%on '%t&&old%ng4 Section 1472 ++ .o$e%gn Ent%ty '%t&&old%ng4 Section 1473 ++ .o$e%gn .%nan)%al -nst%t6t%on '%t&&old%ng Def%n%t%ons4 Section 1474 ++ .o$e%gn -nst%t6t%on '%t&&old%ng "#e)%al R6les ABSTRACT: M%nd% /o8y and M%$%a A9$a&a ex#lo$e t&e tax )onse:6en)es of t$ansa)t%ons deal%ng %n ;%$t6al )6$$en)%es SUMMARY: P69l%s&ed 9y Tax AnalystsR

M%nd% /o8y and M%$%a A9$a&a ex#lo$e t&e tax )onse:6en)es of t$ansa)t%ons deal%ng %n ;%$t6al )6$$en)%es AUTHOR: P$%)e8ate$&o6seoo#e$s //P/o8y, M%nd%4 A9$a&a, M%$%a GEOGRAPHIC: !n%ted "tates REFERENCES: "69