4 ms·Though for a company it is still a taxable gain!by cm2187 6y agoThough for a company it is still a taxable gain!chid 6y agoTypically not until it is realisedcm2187 6y agoFor an individual. For most companies an increase in the fair value of a financial asset is a taxable gain, unless it can achieve a special accounting treatment. But I doubt a position in btc wouldn't be fair valued.