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Infrastructure Bill Provision Expands Cryptocurrency Reporting Requirements

USA - August 6 2021 On August 1, 2021, the US Senate unveiled the draft text of the Infrastructure Investment and JOBS Act (Bill), a highly anticipated $1 trillion…

Le Chen, Andrea S. Kramer, John T. Lutz

Preparing for the Unknown: What a Capital Gains Rate Hike Could Mean

USA - May 11 2021 Although it is unclear what will happen to capital gains rates over the course of the next year, it is important to discuss the implications of what…

Steven Hadjilogiou

IRS Releases Guidance on Cryptocurrency Hard Forks

USA - May 6 2021 On April 9, 2021, the Internal Revenue Service (IRS) released Chief Counsel Advice memo 202114020 (Hard Fork CCA), which details the potential tax…

Terence McAllister, Andrea S. Kramer, John T. Lutz, Andrew R. Roberson, Kevin Spencer

IRS Releases Guidance on Cryptocurrency Hard Forks

USA - May 6 2021 A cryptocurrency hard fork occurs when the blockchain on which cryptocurrency transactions are recorded permanently splits. The holder of the…

Terence Healey, Andrea S. Kramer, John T. Lutz, Kevin Spencer

IRS Reasserts That Forgivable PPP Expenses Are Not Deductible, but Is Legislative Relief on the Way?

USA - December 18 2020 Loans under the Payroll Protection Program (PPP) are eligible for forgiveness depending upon whether and when the loan proceeds are used for…

Andrew C. Liazos, Evan Walters