Disappearing Forks and Magical Airdrops

TAX NOTES FEDERAL, NOVEMBER 4, 2019

5 Pages Posted: 19 Aug 2021

See all articles by David G. Chamberlain

David G. Chamberlain

California State Polytechnic University, San Luis Obispo

Rodney P. Mock

California State Polytechnic University, San Luis Obispo - Orfalea College of Business

Kathryn Kisska-Schulze

Clemson College of Business

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

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

David G. Chamberlain

California State Polytechnic University, San Luis Obispo ( email )

San Luis Obispo, CA 93407
United States

HOME PAGE: http://https://www.cob.calpoly.edu/directory/profile/david-chamberlain/

Rodney P. Mock (Contact Author)

California State Polytechnic University, San Luis Obispo - Orfalea College of Business ( email )

San Luis Obispo, CA 93407
United States

Kathryn Kisska-Schulze

Clemson College of Business ( email )

Clemson, SC 29634
United States

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