LEADER 01293nam  2200373   450 
001 9910705282003321
005 20140326134213.0
035   $a(CKB)5470000002448544
035   $a(OCoLC)874848048
035   $a(EXLCZ)995470000002448544
100   $a20140326d2014      ua             0
101 0 $aeng
135   $aurbn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aIRS virtual currency guidance $evirtual currency is treated as property for U.S. federal tax purposes, general rules for property transactions apply
210  1$aWashington, D.C. :$cInternal Revenue Service,$d2014.
215   $a1 online resource
300   $aTitle from title screen (viewed on Mar. 26, 2014).
300   $a"IR-2014-36."
300   $a"March 25, 2014."
300   $aIncludes frequently asked questions in: Notice 2014-21.
517   $aIRS virtual currency guidance 
606   $aElectronic funds transfers$zUnited States
606   $aTax administration and procedure$zUnited States
615  0$aElectronic funds transfers
615  0$aTax administration and procedure
801  0$bGPO
801  1$bGPO
906   $aBOOK
912   $a9910705282003321
996   $aIRS virtual currency guidance$93478541
997   $aUNINA