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Crypto Assets And The Problem Of Tax Classifications, Eric D. Chason Feb 2023

Crypto Assets And The Problem Of Tax Classifications, Eric D. Chason

Faculty Publications

To date, Internal Revenue Service (I.R.S.) guidance on cryptocurrencies has been thin. When the I.R.S. has issued guidance, it occasionally mishandles the technical details (such as confusing air drops and hard forks). More personnel (and personnel with greater technical expertise) would allow the I.R.S. to keep pace with the explosive growth of cryptocurrency. Nevertheless, the I.R.S. could better leverage its existing resources by focusing on select issues and seeking enabling legislation from Congress. Specifically, the I.R.S. should focus on crypto issues occurring on a system-wide basis and not requiring taxpayer-specific considerations.

For example, determining whether Bitcoin is a “security” under …


A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason Oct 2019

A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason

Faculty Publications

No abstract provided.


Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason Jan 2019

Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason

Faculty Publications

No abstract provided.


Federal Tax Update (Powerpoint), Stephen L. Owen Nov 2018

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Federal Tax Update (Powerpoint), Stephen L. Owen Nov 2016

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Federal Tax Update, Stephen L. Owen Nov 2015

Federal Tax Update, Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen Nov 2014

Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Net Investment Income Tax Planning, Jeanne M. Sullivan Nov 2014

Net Investment Income Tax Planning, Jeanne M. Sullivan

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments & Tax Planning For High Income Taxpayers, Cameron N. Cosby, Brian J. O'Connor Nov 2013

Recent Developments & Tax Planning For High Income Taxpayers, Cameron N. Cosby, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman Jan 2013

A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman

Popular Media

No abstract provided.


Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason Jan 2013

Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason

Faculty Publications

No abstract provided.


A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman Nov 2012

A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman

William & Mary Annual Tax Conference

No abstract provided.


Statute Of Limitations For Overstatements Of Basis, Richard T. Rice Nov 2012

Statute Of Limitations For Overstatements Of Basis, Richard T. Rice

William & Mary Annual Tax Conference

No abstract provided.


A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman Nov 2012

A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman

William & Mary Annual Tax Conference

No abstract provided.


Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen Nov 2012

Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman Nov 2012

Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2011

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason Jan 2011

The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason

Faculty Publications

No abstract provided.


Roth Ira Conversions Ii: Beyond The Basics (Slides), Mitchell A. Drossman Nov 2010

Roth Ira Conversions Ii: Beyond The Basics (Slides), Mitchell A. Drossman

William & Mary Annual Tax Conference

No abstract provided.


Converting To A Roth Ira - 2010 And Beyond (Slides), Mitchell A. Drossman Nov 2010

Converting To A Roth Ira - 2010 And Beyond (Slides), Mitchell A. Drossman

William & Mary Annual Tax Conference

No abstract provided.


Roth Iras Planning For 2010...And Beyond, Mitchell A. Drossman, Lester B. Law Nov 2010

Roth Iras Planning For 2010...And Beyond, Mitchell A. Drossman, Lester B. Law

William & Mary Annual Tax Conference

No abstract provided.


Form 8283 And Instructions Nov 2010

Form 8283 And Instructions

William & Mary Annual Tax Conference

No abstract provided.


Ten Tax Strategies For Compensating Your Key Employees, Catherine M. Marriott Nov 2010

Ten Tax Strategies For Compensating Your Key Employees, Catherine M. Marriott

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2010

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and Jundamental principles are highlighted - unless one of us decides to go …


Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason Jan 2010

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Faculty Publications

No abstract provided.


Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman Nov 2009

Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2009

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen Nov 2009

The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard Nov 2008

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub Nov 2008

Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub

William & Mary Annual Tax Conference

No abstract provided.