Blue J Folios are workspaces that serve as focused starting
points for your tax law research. Our tax experts have collected
and annotated the relevant statutes, regulations, cases, and
guidance from the IRS. Where applicable, they have also created
diagrams illustrating the ownership structure or the transaction
that is subject to the statute, regulation, case, or tax guidance,
all providing you with a substantial head start. Be inspired to use
this workspace to pool your knowledge on this topic and build upon
it using Blue J's tools (e.g., Diagrams, Statute Analysis,
Decision Search).
Our latest Blue J Folio looks at the tax consequences of
cryptocurrency transactions. We have gathered the most relevant IRC
sections as well as the available IRS guidance on how they apply to
tax on cryptocurrency. Key definitions and a brief introduction to
the relevant technology are included to provide as much clarity
regarding the tax consequences of cryptocurrency transactions as
