Digital Assets

PROGRAM CONTENT

This course provides continuing education to enhance understanding of digital assets. Subject matter includes IRS initiatives related to digital assets and the taxation of digital assets.

CPE CREDIT HOURS

1 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

• Learning Objective A
  • Distinguish between legal tender and digital assets.
• Learning Objective B
  • Identify regulatory initiatives for digital assets
• Learning Objective C
  • Recognize that digital assets are taxed as property.
• Learning Objective D
  • Recognize how virtual currency paid for services is taxed.
• Learning Objective E
  • Determine the tax issues related to gifts and charitable contributions of digital assets.

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

*All CE hours issued by The Tax Book