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.
1 units · Law Mandatory P/R/F
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.