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Oh yes it does, according to the IRS:

> Q16. Will I recognize a gain or loss if I exchange my virtual currency for other property?

> A16. Yes. If you exchange virtual currency held as a capital asset for other property, including for goods or for another virtual currency, you will recognize a capital gain or loss. For more information on capital gains and capital losses, see Publication 544, Sales and Other Dispositions of Assets.

Source: https://www.irs.gov/individuals/international-taxpayers/freq...



Which makes sense, right? Otherwise I'll declare my stock and property to be currency and directly exchange it at the dealership for a new car, avoiding the capital gain tax.




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