Bitcoins tassati negli USA come acquisto di beni in proprietà

• Dalla comunicazione dell’IRS (Internal Revenue Service):

• “How is virtual currency treated for federal tax purposes?

  For federal tax purposes, virtual currency is treated as property. General tax principles applicable to property transactions apply to transactions using virtual currency”

  “Must a taxpayer who receives virtual currency as payment for goods or services include in computing gross income the fair market value of the virtual currency?

   Yes. A taxpayer who receives virtual currency as payment for goods or services must, in computing gross income, include the fair market value of the virtual currency, measured in U.S. dollars, as of the date that the virtual currency was received.”
  

   

Posted from Diigo. The rest of my favorite links are here.