Policy
IRS Notice 2026-62 Flags Bitcoin (BTC) ETF Tax Maneuver With Retroactive Reach
COINOTAG·September 28, 2026·1 min read
IRS Notice 2026-62 targets crypto ETF in-kind redemptions used to keep Bitcoin (BTC) gains off the books. Revenue Ruling 2026-20 ends Section 351 swaps, with retroactive reach. This action aims to close tax loopholes in crypto ETF transactions, potentially affecting investors' tax liabilities.
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