4 ms·

I think Like-Kind is the term. Someone please correct me if I'm wrong, but IIRC any crypto-for-crypto was a Like-Kind exchange prior to Jan 1, 2018.

• garmaine 7y ago
  There is no evidence this is the case except wishful thinking.
• topmonk 7y ago
  It was possible to do so before that date, but you could also not treat it that way, as well. The IRS then released guidance that after Jan 1st 2018, it was not acceptable to do so.