Available on the Bloomberg Tax Research platform, Portfolio 190 examines U.S. federal income taxation of digital assets, including cryptocurrencies.

It analyzes the classification of digital assets for tax purposes and gives an overview of the digital asset ecosystem, tax guidance to date and accounting treatment.

It also delves into the tax implications of using, dealing, trading and investing in digital assets, and addresses novel tax questions raised by digital asset transactions.

The portfolio also discusses consequences of activities and transactions undertaken by certain types of investment entities, outlines information reporting standards and provides an overview of international and state tax regulations 

It covers barter transactions and the tax implications of using digital assets and details the new types of financial products based on digital assets and their tax considerations. In addition, it covers compensation involving digital assets and tax considerations for individuals, estates and trusts who invest in these,

Bob Scott

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Bob Scott has provided information to the tax and accounting community since 1991, first as technology editor of Accounting Today, and from 1997 through 2009 as editor of its sister publication, Accounting Technology. He is known throughout the industry for his depth of knowledge and for his high journalistic standards.  Scott has made frequent appearances as a speaker, moderator and panelist and events serving tax and accounting professionals. He  has a strong background in computer journalism as an editor with two former trade publications, Computer+Software News and MIS Week and spent several years with weekly and daily newspapers in Morris County New Jersey prior to that.  A graduate of Indiana University with a degree in journalism, Bob is a native of Madison, Ind