| 000 -LEADER |
|---|
| fixed length control field |
00829nam a22001577a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230422084741.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230422b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Adams, Edward W. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Documenting virtual currency transactions |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses various issues related to the documentation and tax calculations of virtual currency transactions. Topics include the definition of virtual currency under the Notice 2014-21, the exclusion of virtual currency transactions to tax information reporting of the U.S. Internal Revenue Service (IRS), and the tax principles involved in the transactions of virtual currency |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sumutka, Alan R. |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Jan2018, Vol. 225 Issue 1, pages 58 - 60 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |