Abraham Sutherland

University of Virginia School of Law

580 Massie Road

Charlottesville, VA 22903

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 42,903

SSRN RANKINGS

Top 42,903

in Total Papers Downloads

2,222

SSRN CITATIONS

3

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Cryptocurrency Economics and the Taxation of Block Rewards

165 Tax Notes 749 (Part 1; Nov. 4, 2019), 165 Tax Notes 953 (Part 2; Nov. 11, 2019)
Number of pages: 44 Posted: 04 Nov 2019 Last Revised: 13 Nov 2019
Abraham Sutherland
University of Virginia School of Law
Downloads 1,026 (42,359)

Abstract:

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cryptocurrency, taxation, blockchain, economics, proof of stake, proof of work, Bitcoin, Tezos

2.

Congress Takes Its War on Cash to Digital Assets: Understanding Tax Code Section 6050I

Number of pages: 19 Posted: 20 Jun 2022
Abraham Sutherland
University of Virginia School of Law
Downloads 414 (135,369)

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6050I, 26 USC 6050I, digital assets, Bitcoin, cryptocurrency, Form 8300

3.

Dilution and True Economic Gain from Cryptocurrency Block Rewards

168 Tax Notes 1189, 2020
Number of pages: 12 Posted: 25 Aug 2020
Mattia Landoni and Abraham Sutherland
Federal Reserve Bank of Boston and University of Virginia School of Law
Downloads 274 (211,417)

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Tezos, Proof of Stake, Bitcoin, Cryptocurrency, Taxation, Income Tax, Dilution, Block Rewards, Implied Dilution, Depletion

4.

Tax Treatment of Block Rewards: A Primer

Number of pages: 17 Posted: 12 Feb 2021 Last Revised: 17 Feb 2021
Abraham Sutherland
University of Virginia School of Law
Downloads 200 (285,966)

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cryptocurrency, blockchain, taxation, income tax, Tezos, Ethereum, Cosmos, block rewards

5.

Phantom Income and the Taxation of New Cryptocurrency Tokens

TAX NOTES FEDERAL, VOLUME 178, JANUARY 30, 2023
Number of pages: 12 Posted: 07 Mar 2023
Abraham Sutherland
University of Virginia School of Law
Downloads 147 (373,523)

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cryptocurrency, taxation, blockchain, economics, proof of stake, proof of work, Bitcoin, Tezos, staking rewards, block rewards

6.

Tax Code Section 6050I and 'Digital Assets': This Overlooked Surveillance and Reporting Mandate Should Be Struck from the [2021] Infrastructure Bill

Proof of Stake Alliance Research Report (2021)
Number of pages: 14 Posted: 28 Jun 2022
Abraham Sutherland
University of Virginia School of Law
Downloads 93 (523,135)
Citation 3

Abstract:

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Bank Secrecy Act, 6050I, 26 USC 6050I, bitcoin, digital assets, cryptocurrency, tax law

7.
Downloads 68 (627,960)

Abstract:

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Tezos, Proof of Stake, Bitcoin, Cryptocurrency, Taxation, Income Tax, Dilution, Block Rewards, Staking Rewards