Daně a účetnictví27 ledna, 2023

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Od:Carol Kokinis-Graves, JDMax Traphagan, JD
  1. Digital Assets, Internal Revenue Service; Frequently Asked Questions on Cryptocurrency Transactions, Internal Revenue Service 
  2. Digital Assets, Internal Revenue Service; Frequently Asked Questions on Cryptocurrency Transactions, Internal Revenue Service 
  3. General Information Letter IT21-0004-GIL, Illinois Department of Revenue, August 31, 2021. ¶403-780 
  4. Correspondence, Reference # F22-12-084, California Department of Tax and Fee Administration, January 5, 2023 
  5. KRS Sec. 139.517, KRS Sec. 154.27-010, and KRS Sec. 154.27-020 
  6. KRS Sec. 139.516 
  7. Sales Tax Fact Sheet No. 177, Minnesota Department of Revenue, August 2022, ¶204-823 
  8. Technical Advisory Memorandum TAM-2015-1(R), New Jersey Division of Taxation, July 28, 2015. ¶401-891 
  9. TSB-M-14(5)C, TSB-M-14(7)I, TSB-M-14(17)S, Taxpayer Guidance Division, New York Department of Taxation and Finance, December 5, 2014, ¶408-293 
  10. Bulletin 2022-48, Pennsylvania Department of Revenue, November 26, 2022, ¶204-915 
  11. Interim Statement Regarding the Taxability of Non-Fungible Tokens (NFTs), Washington Department of Revenue, July 1, 2022, ¶204-756 
  12. Tax Bulletin No. 213, Wisconsin Department of Revenue, April 2021. ¶402-462 
  13. Tangible Personal Property Valuation Guidelines, Internal Revenue Service, September 22, 2020 
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