Blockchain Tax

Catalog description

This course examines United States federal income taxation as applied to blockchain technology. The course covers taxable transactions, airdrops, loans, mining, staking, hard forks, and other blockchain-based transactions. The tax consequences of transactions using blockchain-based assets assets will also be considered, including stablecoins and NFTs. Policy questions surrounding the taxation of cryptocurrency will also be considered. Elements used in grading: attendance, class participation, take-home final exam.