Digital Assets Tax Anti-Abuse Rules
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-09-16 — Digital Asset Tax Certainty Act: cross-connection with digital-asset-tax-certainty-act: Both address federal tax treatment of digital assets; the Certainty Act establishes baseline rules while anti-abuse provisions target evasion vectors. (novelty: 3)
- 2026-06-08 — Applying Existing Tax Anti-Abuse Rules to Digital Assets Act: House bill introduced to extend existing federal tax anti-abuse rules (e.g., wash-sale, constructive-sale, straddle-type provisions) to digital assets such as cryptocurrency; status: introduced, unenacted. (novelty: 2)
Open questions
Related
Contributing findings
Applying Existing Tax Anti-Abuse Rules to Digital Assets Act
08-jun-2026
novelty 2
per-area 2
introduces