Footnote:
In: 175 Tax Notes Federal 1551 (June 6, 2022) and 104 Tax Notes State 989 (June 6, 2022)
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 6, 2022 erstellt
Description:
In this article, Ordower contextualizes block rewards litigation with historical failures to tax compensation income paid in kind. Tax fairness principles demand current taxation of the noneconomically diluting block rewards’ market value