A Note from the Editors-in-Chief

A Note from the Editors-in-Chief

In our first piece, Form Over Function in the U.S. Taxation of Crypto Might Not Be All Bad, Jason Schwartz considers recent cryptocurrency guidance and takes the position that the government's approach to cryptocurrency taxation to date has not placed particular emphasis on the substance of ind...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Journal of Taxation of Financial Products 2023-06, Vol.20 (2), p.3-3
Hauptverfasser: Price, Mark H, Tompkins, Joshua S
Format: Artikel
Sprache:eng
Schlagworte:
Accounting firms
Digital currencies
Kramer, Andrea S
Mark to market accounting
Non-fungible tokens
Online assets
Schwartz, Jason
Taxation
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 3
container_issue 2
container_start_page 3
container_title Journal of Taxation of Financial Products
container_volume 20
creator Price, Mark H
Tompkins, Joshua S
description In our first piece, Form Over Function in the U.S. Taxation of Crypto Might Not Be All Bad, Jason Schwartz considers recent cryptocurrency guidance and takes the position that the government's approach to cryptocurrency taxation to date has not placed particular emphasis on the substance of individual arrangements. [...]the article focuses specifically on proposals affecting: (i) the stock repurchase excise tax; (ii) derivatives referencing partnerships that generate effectively connected income; (iii) digital asset mining; (iv) the wash sale rules; (v) the rules pertaining to securities lending arrangements; and (vi) the mark-to-market rules under Code Sec. 475. Joshua S. Tompkins is a Managing Director and Paul Kunkel is a Director in the Financial Institutions and Products Group of the Washington National Tax Practice of KPMG LLP.
format Article
fullrecord <record><control><sourceid>gale_proqu</sourceid><recordid>TN_cdi_proquest_reports_2880737537</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><galeid>A762623346</galeid><sourcerecordid>A762623346</sourcerecordid><originalsourceid>FETCH-LOGICAL-g1037-c3b34151816df6184ee2abb872247f755e0100a906086bef8bbc02a88f9c9a6d3</originalsourceid><addsrcrecordid>eNpNjMlqwzAYhHVooWnadzA9V0WLtR2NSRcI6aU9G8n-ZaskVirJ719DeggDMzB8MzdoQwUz2DCt7tB9zj-E1EZysUFVUx1igcqneKrKBNVuCCWmjMOM2ymAf0C33h4zPP7nFn2_7r7ad7z_fPtomz0eKeEK99zxmgqqqRy8pLoGYNY5rRirlVdCAKGEWEMk0dKB1871hFmtvemNlQPfoqfL7znF3wVy6RKcYyq5Y1oTxZXgaoVeLtBoj9CF2ceSbL9qgFPo4ww-rH2jJJOM81qug-ergVtymCGvlsM4lTzaJedr_A8JslXf</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2880737537</pqid></control><display><type>article</type><title>A Note from the Editors-in-Chief</title><source>EBSCOhost Business Source Complete</source><creator>Price, Mark H ; Tompkins, Joshua S</creator><creatorcontrib>Price, Mark H ; Tompkins, Joshua S</creatorcontrib><description>In our first piece, Form Over Function in the U.S. Taxation of Crypto Might Not Be All Bad, Jason Schwartz considers recent cryptocurrency guidance and takes the position that the government's approach to cryptocurrency taxation to date has not placed particular emphasis on the substance of individual arrangements. [...]the article focuses specifically on proposals affecting: (i) the stock repurchase excise tax; (ii) derivatives referencing partnerships that generate effectively connected income; (iii) digital asset mining; (iv) the wash sale rules; (v) the rules pertaining to securities lending arrangements; and (vi) the mark-to-market rules under Code Sec. 475. Joshua S. Tompkins is a Managing Director and Paul Kunkel is a Director in the Financial Institutions and Products Group of the Washington National Tax Practice of KPMG LLP.</description><identifier>ISSN: 1529-9287</identifier><language>eng</language><publisher>Riverwoods: CCH, Inc</publisher><subject>Accounting firms ; Digital currencies ; Kramer, Andrea S ; Mark to market accounting ; Non-fungible tokens ; Online assets ; Schwartz, Jason ; Taxation</subject><ispartof>Journal of Taxation of Financial Products, 2023-06, Vol.20 (2), p.3-3</ispartof><rights>COPYRIGHT 2023 CCH, Inc.</rights><rights>Copyright CCH INCORPORATED 2023</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>312,314,780,784,791</link.rule.ids></links><search><creatorcontrib>Price, Mark H</creatorcontrib><creatorcontrib>Tompkins, Joshua S</creatorcontrib><title>A Note from the Editors-in-Chief</title><title>Journal of Taxation of Financial Products</title><description>In our first piece, Form Over Function in the U.S. Taxation of Crypto Might Not Be All Bad, Jason Schwartz considers recent cryptocurrency guidance and takes the position that the government's approach to cryptocurrency taxation to date has not placed particular emphasis on the substance of individual arrangements. [...]the article focuses specifically on proposals affecting: (i) the stock repurchase excise tax; (ii) derivatives referencing partnerships that generate effectively connected income; (iii) digital asset mining; (iv) the wash sale rules; (v) the rules pertaining to securities lending arrangements; and (vi) the mark-to-market rules under Code Sec. 475. Joshua S. Tompkins is a Managing Director and Paul Kunkel is a Director in the Financial Institutions and Products Group of the Washington National Tax Practice of KPMG LLP.</description><subject>Accounting firms</subject><subject>Digital currencies</subject><subject>Kramer, Andrea S</subject><subject>Mark to market accounting</subject><subject>Non-fungible tokens</subject><subject>Online assets</subject><subject>Schwartz, Jason</subject><subject>Taxation</subject><issn>1529-9287</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2023</creationdate><recordtype>article</recordtype><sourceid>N95</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNpNjMlqwzAYhHVooWnadzA9V0WLtR2NSRcI6aU9G8n-ZaskVirJ719DeggDMzB8MzdoQwUz2DCt7tB9zj-E1EZysUFVUx1igcqneKrKBNVuCCWmjMOM2ymAf0C33h4zPP7nFn2_7r7ad7z_fPtomz0eKeEK99zxmgqqqRy8pLoGYNY5rRirlVdCAKGEWEMk0dKB1871hFmtvemNlQPfoqfL7znF3wVy6RKcYyq5Y1oTxZXgaoVeLtBoj9CF2ceSbL9qgFPo4ww-rH2jJJOM81qug-ergVtymCGvlsM4lTzaJedr_A8JslXf</recordid><startdate>20230601</startdate><enddate>20230601</enddate><creator>Price, Mark H</creator><creator>Tompkins, Joshua S</creator><general>CCH, Inc</general><general>CCH INCORPORATED</general><scope>N95</scope><scope>XI7</scope><scope>3V.</scope><scope>7X1</scope><scope>7XB</scope><scope>8A9</scope><scope>8FK</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>K60</scope><scope>K6~</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>Q9U</scope></search><sort><creationdate>20230601</creationdate><title>A Note from the Editors-in-Chief</title><author>Price, Mark H ; Tompkins, Joshua S</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-g1037-c3b34151816df6184ee2abb872247f755e0100a906086bef8bbc02a88f9c9a6d3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2023</creationdate><topic>Accounting firms</topic><topic>Digital currencies</topic><topic>Kramer, Andrea S</topic><topic>Mark to market accounting</topic><topic>Non-fungible tokens</topic><topic>Online assets</topic><topic>Schwartz, Jason</topic><topic>Taxation</topic><toplevel>online_resources</toplevel><creatorcontrib>Price, Mark H</creatorcontrib><creatorcontrib>Tompkins, Joshua S</creatorcontrib><collection>Gale Business: Insights</collection><collection>Business Insights: Essentials</collection><collection>ProQuest Central (Corporate)</collection><collection>Accounting &amp; Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>Accounting &amp; Tax Database (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax &amp; Banking Collection</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>Accounting, Tax &amp; Banking Collection (Alumni)</collection><collection>Business Premium Collection (Alumni)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ProQuest One Business</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ProQuest Central Basic</collection><jtitle>Journal of Taxation of Financial Products</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Price, Mark H</au><au>Tompkins, Joshua S</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>A Note from the Editors-in-Chief</atitle><jtitle>Journal of Taxation of Financial Products</jtitle><date>2023-06-01</date><risdate>2023</risdate><volume>20</volume><issue>2</issue><spage>3</spage><epage>3</epage><pages>3-3</pages><issn>1529-9287</issn><abstract>In our first piece, Form Over Function in the U.S. Taxation of Crypto Might Not Be All Bad, Jason Schwartz considers recent cryptocurrency guidance and takes the position that the government's approach to cryptocurrency taxation to date has not placed particular emphasis on the substance of individual arrangements. [...]the article focuses specifically on proposals affecting: (i) the stock repurchase excise tax; (ii) derivatives referencing partnerships that generate effectively connected income; (iii) digital asset mining; (iv) the wash sale rules; (v) the rules pertaining to securities lending arrangements; and (vi) the mark-to-market rules under Code Sec. 475. Joshua S. Tompkins is a Managing Director and Paul Kunkel is a Director in the Financial Institutions and Products Group of the Washington National Tax Practice of KPMG LLP.</abstract><cop>Riverwoods</cop><pub>CCH, Inc</pub><tpages>1</tpages></addata></record>
fulltext fulltext
identifier ISSN: 1529-9287
ispartof Journal of Taxation of Financial Products, 2023-06, Vol.20 (2), p.3-3
issn 1529-9287
language eng
recordid cdi_proquest_reports_2880737537
source EBSCOhost Business Source Complete
subjects Accounting firms
Digital currencies
Kramer, Andrea S
Mark to market accounting
Non-fungible tokens
Online assets
Schwartz, Jason
Taxation
title A Note from the Editors-in-Chief
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-04T13%3A24%3A16IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-gale_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=A%20Note%20from%20the%20Editors-in-Chief&rft.jtitle=Journal%20of%20Taxation%20of%20Financial%20Products&rft.au=Price,%20Mark%20H&rft.date=2023-06-01&rft.volume=20&rft.issue=2&rft.spage=3&rft.epage=3&rft.pages=3-3&rft.issn=1529-9287&rft_id=info:doi/&rft_dat=%3Cgale_proqu%3EA762623346%3C/gale_proqu%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2880737537&rft_id=info:pmid/&rft_galeid=A762623346&rfr_iscdi=true