Yes, and IRS also taxes the swap of GOOG for AMZN. See[1]: > Amount realized. The amount you realize from a sale or exchange is the total of all the money you

Yes, and IRS also taxes the swap of GOOG for AMZN. See[1]: > Amount realized. The amount you realize from a sale or exchange is the total of all the money you receive plus the fair market value (defined below) of all property or services you receive. The rules are exactly the same for stocks as for cryptocurrencies. There is no difference. [1] - https://www.irs.gov/publications/p544#en_US_2019_publink100072271 https://www.irs.gov/publications/p544#en_US_2019_publink1000...