What legal precedents apply when reporting capital gains from decentralized exchange swaps on my US tax return, especially concerning crypto-to-crypto trades?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What legal precedents apply when reporting capital gains from decentralized exchange swaps on my US tax return, especially concerning crypto-to-crypto trades?
3 real searches · 1 real-search pass
IRS virtual currency crypto-to-crypto exchange taxable event Notice 2014-21 Revenue Ruling 2019-24 decentralized exchange swaps capital gainsGoogle ↗
OBSERVED
US court cases cryptocurrency tax crypto-to-crypto swaps realization precedent Cottage Savings Jarrett v United StatesGoogle ↗
OBSERVED
IRS digital asset tax 2025 2026 Form 1099-DA broker reporting decentralized finance final regulationsGoogle ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS virtual currency crypto-to-crypto exchange taxable event Notice 2014-21 Revenue Ruling 2019-24 decentralized exchange swaps capital gains Google ↗
US court cases cryptocurrency tax crypto-to-crypto swaps realization precedent Cottage Savings Jarrett v United States Google ↗
IRS digital asset tax 2025 2026 Form 1099-DA broker reporting decentralized finance final regulations Google ↗
- www.everycrsreport.com · everycrsreport.com
- Frequently asked questions on virtual currency transactions · irs.gov
- Notice 2014-21 · irs.gov
- Tax professionals can prepare now to assist their clients with reporting proceeds from certain digital asset transactions · irs.gov
- U.S. Department of the Treasury Releases Final Regulations Implementing Bipartisan Tax Reporting Requirements for Brokers of Digital Assets · home.treasury.gov
- Instructions for Form 1099-DA (2026) · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS virtual currency crypto-to-crypto exchange taxable event Notice 2014-21 Revenue Ruling 2019-24 decentralized exchange swaps capital gains OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
US court cases cryptocurrency tax crypto-to-crypto swaps realization precedent Cottage Savings Jarrett v United States OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS digital asset tax 2025 2026 Form 1099-DA broker reporting decentralized finance final regulations OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |