GM☕️🫂

原始 JSON

{
  "kind": 1,
  "id": "a8364ffbcb9d18094e2007e5f725268cd7ddbc49749ea4608dde9428244fe0a1",
  "pubkey": "af9c48b738d9891640bcace193befdf4ed82357e135193ff05458ed6a3f7aaf4",
  "created_at": 1774528907,
  "tags": [
    [
      "client",
      "Damus"
    ]
  ],
  "content": "GM☕️🫂\n\nIRS Extends Relief for Digital Asset Lot Identification Rules:  The IRS has issued new guidance extending temporary relief for taxpayers to identify specific units of a digital asset sold or disposed of while in a broker's custody. The relief, originally provided in Notice 2025-7 , is extended for an additional year through 12/31/26. This extension addresses concerns that some custodial brokers are not yet technologically capable of accepting specific identification instructions from customers for their digital asset transactions under Reg. sec. 1.1012-1(j). During the relief period, taxpayers can make an adequate identification by documenting the specific units on their own books and records by the date and time of the sale, rather than communicating the identification to the broker. If a taxpayer does not make an adequate identification, the default first-in, first-out (FIFO) method must be used to determine the basis of the units sold. This relief is limited to digital assets held by a broker. Notice 2026-20 .",
  "sig": "2e559834a6cff796f4706d550c59f44ff9eba328c5bd9426f3f1697ad6b73acbb74dbde5b59cc95064ef9e7c89e6ab544f7d69f428ebb65d903a995679c3ac7e"
}