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Re:IRS issues additional guidance on tax treatment for crypt... by nullc on Wednesday October 09, 2019 @05:23PM (#21208260)
That language comes from https://en.wikisource.org/wiki/Commissioner_of_Internal_Reve... ... and unfortunately that particular case seems to be of no help clarifying many of the relevant issues.

> even if you have no desire to touch it in any way.

Not just desire, in most cases people don't even know about most of the cryptocurrency forks!

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