Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”
Reuven Avi-Yonah
Journal of Accounting and Economics, 2023, vol. 76, issue 2
Abstract:
This comment explains that while taxpayers may increase loss harvesting in crypto, they are wrong if they believe such losses will be upheld if challenged by the IRS.
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000368
DOI: 10.1016/j.jacceco.2023.101612
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