Agenzia delle entrate bitcoin
For purposes of this paragraph, the term "deferral stock" means stock with respect to which an election is in effect under this subsection. I asked coin tax expert Jim Calvin, Partner of Deloitte and author of When and If Income is Realized from Bitcoin Chain-Splits , if he thought these trades could qualify for Section like-kind exchange treatment in and prior years. In the case of property subject to a restriction which by its terms will never lapse, and which allows the transferee to sell such property only at a price determined under a formula, the price so determined shall be deemed to be the fair market value of the property unless established to the contrary by the Secretary, and the burden of proof shall be on the Secretary with respect to such value. For purposes of this subsection, all persons treated as a single employer under section b shall be treated as 1 corporation. B Limitations.