Summary: In this 49-page opinion the Tax Court addresses a deficiency arising from the charitable contribution of appreciated shares of stock in a closely held corporation to a.
How do you value digital assets if you want to donate crypto to charities? IRS Code sec 501 c3, applies for donation of digital assets when taxpayers donate appreciated capital assets held for long-term capital gain, get a charitable deduction for fair market value of the donated asset
IRS Chief Counsel Memoranda: Cryptocurrency Donations Above $5,000 Need Qualified Appraisal and No Unrealized Cryptocurrency Loss Without Disposition - Introduction - .