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Investments in Our Changing World--Tax Reform and Beyond  

Author:  Annette Nellen.

Source: Volume 35, Number 02, Winter 2018 , pp.21-32(12)

Journal of Taxation of Investments

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The world is changing, particularly due to the growth in digital applications for investing, doing business, and perhaps even making our lives easier. This article looks at several recent digital innovations, such as virtual currency and the blockchain, and how they affect our investment and money-generating strategies. It then explores some related tax considerations.

Keywords: blockchain, digital ledger technology, virtual currency, IRS Notice 2014-21, forks or splits

Affiliations:  1: San José State University.

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