Had a short paper under that title published this morning on Bloomberg Tax Daily. Subject the nonfungible token as the subject of a charitable gift, question is it a "collectible," for which the deduction would be limited to adjusted basis, answer no because it is not "tangible."
Attribution copy below in .pdf, also a pending submission to SSRN.
Attribution copy below in .pdf, also a pending submission to SSRN.
| willis_-_nfts_6-7-21.pdf |
RSS Feed