Reading Group: Regulating the "blockchain"

  • Patrick Murck (Berkman Klein Center for Internet & Society)

This is a reading group to discuss the application of law and regulation to cryptocurrency and distributed ledger technology.

6. When (and If) Income is Realized from Bitcoin Chain-Splits

When (and If) Income is Realized from Bitcoin Chain-Splits
H2O

Reading Group: Regulating the "blockchain"

Patrick Murck

This free and open casebook is Creative Commons licensed. Learn more

Table of contents

  1. 1

    What was Bitcoin, what will it be? The techno-economic imaginaries of a new money technology

  2. 2

    Bitcoin's Academic Pedigree

  3. 3

    Is Blockchain Different than Bitcoin?

  4. 4

    Mastering Bitcoin - Chapter 2

  5. 5

    IRS Virtual Currency Guidance: Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply

  6. 6

    When (and If) Income is Realized from Bitcoin Chain-Splits

  7. 7

    Companies Act 2006 ss. 979(2), 983(2)

  8. 8

    The UCC and Bitcoins: Solution to Existing Fatal Flaw

  9. 9

    Negotiability, Property, and Identity

  10. 10

    Does 18 U.S.C. § 1960 create felony liability for bitcoin businesses?

  11. 11

    Bitcoin exchange operator tied to hacks gets 5-1/2 years U.S. prison

  12. 12

    FinCEN Virtual Currency Guidance

  13. 13

    Former CEO Of Bitcoin Exchange Company Sentenced

  14. 14

    Liberty Reserve Special Measure

  15. 15

    Ripple Labs Settlement Agreement

  16. 16

    CFTC: Proposed interpretation of "Actual Delivery"

  17. 17

    CFTC: Consent Order re: Bitfinex

  18. 18

    EF Cultural Travel BV v. Explorica, Inc.

  19. 19

    U.S. v. Nosal

  20. 20

    Let the Chips Fall Where They May: Nevada Court Dismisses CFAA Charges against Casino Players Who Cashed in on Video Poker Software

  21. 21

    The Tao of “The DAO” or: How the autonomous corporation is already here

  22. 22

    TheDAO: Explanation of Terms and Disclaimer

  23. 23

    Blockchain Company's Smart Contracts Were Dumb

  24. 24

    Report of Investigation Pursuant to Section 21(a) of the Securities Exchange Act of 1934: The DAO

  25. 25

    In the matter of Munchee Inc.: Cease and Desist

  26. 26

    The SAFT Project: Toward a Compliant Token Sale Framework

  27. 27

    NOT SO FAST—RISKS RELATED TO THE USE OF A “SAFT” FOR TOKEN SALES

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