Blockchain Tax

This course examines United States federal income taxation as applied to blockchain technology. The course covers the tax treatment of cryptocurrency transactions, including airdrops, loans, mining, staking, hard forks, microservices transactions, and other transactions related to cryptocurrency. The course also examines the tax treatment of non-fungible tokens (NFTs). Policy questions surrounding the taxation of cryptocurrency are also considered. Elements used in grading: attendance, class participation, take-home final exam. This class will meet Mondays, 4:15 p.m. to 6:15 p.m. on January 9, January 23, February 6, February 20, and March 6.