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Expert Analysis

NFT Tax Guidance Shows IRS Interest In Crypto Enforcement

By Nicholas Mowbray, Robert Musiala and Elizabeth Ann Smith ( April 28, 2023, 5:51 PM EDT) -- The Internal Revenue Service and the U.S. Department of the Treasury announced on March 21 that they intend to issue guidance providing that certain non-fungible tokens qualify as collectibles under Section 408(m) of the Internal Revenue Code. The proposed guidance, Notice 2023-27, is the first issued by the IRS addressing the federal income tax treatment of NFTs....

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