Journal of Accountancy
These new blockchain-created digital assets may be treated as intangibles for tax purposes, but a dearth of guidance leaves questions.
Walter Effross, Leonard Goodman CPA, Ph.D., Anthony Pochesci CPA & Jay Soled LL.M.,
Tax consequences of nonfungible tokens (NFTs),
Journal of Accountantcy
Available at: https://digitalcommons.wcl.american.edu/facsch_lawrev/2003