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Can digital asset or cryptocurrency investors that were customers or account holders in a failed cryptocurrency business claim a deduction for their digital asset or cryptocurrency loss?

Celsius networkClaiming cryptocurrency lossesCrypto bankruptciesCustodial accountsThree arrows capitalAssets frozenDigital assetCryptocurrency lossesWorthless stockCrypto theft lossLosses resultingCrypto theftDigital assetsFreeman lawCani deduct cryptocurrency lossesTax authorities