Download This PaperDisappearing Forks and Magical Airdrops
TAX NOTES FEDERAL, NOVEMBER 4, 2019
5 Pages Posted: 19 Aug 2021
Date Written: 2019
Abstract
David G. Chamberlain is an assistant professor of accounting, and Rodney P. Mock is the graduate tax program director and a professor of accounting, at California Polytechnic State University. Kathryn Kisska- Schulze is an assistant professor in the School of Accountancy at Clemson University.
In this article, the authors argue that the IRS misguides taxpayers because it confuses cryptocurrency hard forks and airdrops in newly issued Rev. Rul. 2019-24
Keywords: Blockchain, Fork, Cyptocurrency
Suggested Citation: Suggested Citation
Chamberlain, David G. and Mock, Rodney P. and Kisska-Schulze, Kathryn, Disappearing Forks and Magical Airdrops (2019). TAX NOTES FEDERAL, NOVEMBER 4, 2019, Available at SSRN: https://ssrn.com/abstract=3503730
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