Coinfig app

United States rulings

Binding rulings and formal determinations issued by the authority.

Showing 1 to 34 of 34 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Rulings documents archived for United States
DocumentIssuerDateArchived copyLive sourceCitation key
Rev. Proc. 2009-20, optional safe harbour for losses from a specified fraudulent arrangement (2009-14 I.R.B. 749)Internal Revenue Service2009-04-06PDF, 48 KB, mirrorOpenRP 2009-20
Rev. Proc. 2011-58, modification of Rev. Proc. 2009-20 (2011-49 I.R.B. 849)Internal Revenue Service2011-12-05PDF, 17 KB, mirrorOpenRP 2009-20
Notice 2014-21, IRS Virtual Currency Guidance (2014-16 I.R.B. 938)Internal Revenue Service2014-04-14PDF, 42 KB, mirrorOpenIRS N 2014-21
Rev. Rul. 2019-24, hard forks and airdrops (2019-44 I.R.B. 1004)Internal Revenue Service2019-10-28PDF, 74 KB, mirrorOpenRR 2019-24
Chief Counsel Advice 202114020, Bitcoin (BTC) / Bitcoin Cash (BCH) hard forkInternal Revenue Service, Office of Chief Counsel2021-04-09PDF, 120 KB, mirrorOpenCCA 202114020
Chief Counsel Advice 202124008, applicability of section 1031 to exchanges of Bitcoin for Ether, Bitcoin for Litecoin, and Ether for LitecoinInternal Revenue Service, Office of Chief Counsel2021-06-18PDF, 95 KB, mirrorOpenCCA 202124008
Chief Counsel Advice 202302011, applicability of I.R.C. section 165 to cryptocurrency that has declined in valueInternal Revenue Service, Office of Chief Counsel2023-01-13PDF, 124 KB, mirrorOpenCCA 202302011
Chief Counsel Advice 202302012, qualified appraisal requirement for charitable contributions of cryptocurrencyInternal Revenue Service, Office of Chief Counsel2023-01-13PDF, 121 KB, mirrorOpenCCA 202302012
Notice 2023-27, Treatment of Certain Nonfungible Tokens as Collectibles (2023-15 I.R.B. 634)Internal Revenue Service2023-04-10PDF, 136 KB, mirrorOpenIRS N 2023-27
Notice 2023-34, Modification of Notice 2014-21 (2023-19 I.R.B. 837)Internal Revenue Service2023-04-21PDF, 102 KB, mirrorOpenIRS N 2023-34
Rev. Rul. 2023-14, staking rewards (2023-33 I.R.B. 484)Internal Revenue Service2023-08-14PDF, 92 KB, mirrorOpenRR 2023-14
Rev. Rul. 2023-22, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2023-11-17PDF, 373 KB, mirrorOpenIRS INTEREST RATES
Rev. Proc. 2023-34, inflation adjusted items for tax year 2024 (2023-48 I.R.B. 1287)Internal Revenue Service2023-11-27PDF, 250 KB, mirrorOpenRP 2023-34
Rev. Rul. 2024-6, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2024-02-21PDF, 434 KB, mirrorOpenIRS INTEREST RATES
Rev. Rul. 2024-11, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2024-05-09PDF, 398 KB, mirrorOpenIRS INTEREST RATES
Notice 2024-56, transitional relief for brokers under sections 3403, 3406, 6721, 6722, 6651 and 6656 (2024-31 I.R.B. 316)Internal Revenue Service2024-07-15PDF, 85 KB, mirrorOpenIRS N 2024-56
Notice 2024-57, reporting and penalty relief for brokers for certain digital asset transactions under section 6045 (2024-31 I.R.B. 320)Internal Revenue Service2024-07-15PDF, 74 KB, mirrorOpenIRS N 2024-57
Rev. Proc. 2024-28, safe harbour for allocating basis in digital assets to wallets and accounts (2024-31 I.R.B. 326)Internal Revenue Service2024-07-29PDF, 129 KB, mirrorOpenRP 2024-28
Rev. Rul. 2024-18, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2024-08-21PDF, 384 KB, mirrorOpenIRS INTEREST RATES
Rev. Proc. 2024-40, inflation adjusted items for tax year 2025 (2024-45 I.R.B. 1100)Internal Revenue Service2024-11-04PDF, 243 KB, mirrorOpenRP 2024-40
Rev. Rul. 2024-25, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2024-11-18PDF, 480 KB, mirrorOpenIRS INTEREST RATES
Notice 2025-7, temporary relief under Treas. Reg. 1.1012-1(j)(3)(ii) (2025-5 I.R.B. 601)Internal Revenue Service2025-01-27PDF, 101 KB, mirrorOpenIRS N 2025-7
Rev. Rul. 2025-7, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2025-03-06PDF, 372 KB, mirrorOpenIRS INTEREST RATES
Chief Counsel Advice 202511015, allowance of theft losses for victims of scams under I.R.C. section 165Internal Revenue Service, Office of Chief Counsel2025-03-14PDF, 148 KB, mirrorOpenCCA 202511015
Rev. Rul. 2025-11, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2025-05-12PDF, 371 KB, mirrorOpenIRS INTEREST RATES
Notice 2025-33, extension and modification of the transitional relief in Notice 2024-56 for digital asset brokersInternal Revenue Service2025-06-12PDF, 101 KB, mirrorOpen
Rev. Rul. 2025-18, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2025-08-25PDF, 1.3 MB, mirrorOpenIRS INTEREST RATES
Rev. Proc. 2025-32, inflation adjusted items for tax year 2026 (2025-45 I.R.B.)Internal Revenue Service2025-11-03PDF, 254 KB, mirrorOpenRP 2025-32
Rev. Proc. 2025-31, additional transitional relief for digital asset brokersInternal Revenue Service2025-11-10PDF, 138 KB, mirrorOpen
Rev. Rul. 2025-22, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2025-11-13PDF, 369 KB, mirrorOpenIRS INTEREST RATES
Internal Revenue Bulletin 2026-8, containing Rev. Rul. 2026-5 (section 6621 interest rates, second quarter 2026)Internal Revenue Service2026-02-17PDF, 1006 KB, mirrorOpenIRS INTEREST RATES
Notice 2026-20, extension of the Notice 2025-7 relief period (2026-15 I.R.B.)Internal Revenue Service2026-04-06PDF, 102 KB, mirrorOpenIRS N 2026-20
Internal Revenue Bulletin 2026-22, containing Rev. Rul. 2026-10 (section 6621 interest rates, third quarter 2026)Internal Revenue Service2026-05-26PDF, 1.7 MB, mirrorOpenIRS INTEREST RATES
Rev. Rul. 2026-15, section 6621 quarterly interest rates on overpayments and underpaymentsInternal Revenue Service2026-08-21PDF, 553 KB, mirrorOpenIRS INTEREST RATES