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Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”
Journal of Accounting and Economics ( IF 5.4 ) Pub Date : 2023-05-23 , DOI: 10.1016/j.jacceco.2023.101612
Reuven Avi-Yonah

This comment explains that while taxpayers may increase loss harvesting in crypto, they are wrong if they believe such losses will be upheld if challenged by the IRS.



中文翻译:

对 Cong 等人的评论,“利用加密货币收割税收损失”

此评论解释说,虽然纳税人可能会增加加密货币的损失收获,但如果他们认为如果受到国税局的质疑,此类损失将得到维持,那么他们就错了。

更新日期:2023-05-23
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