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Guess we know this person's entry price

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Talked to a tax guy at PwC, and they haven't treated any crypto capital gains yet (probably cause no one traded cryptos at all in tax year 2016). Said you should file it as equity capital gains, but there's so little regulation around it that he kinda hinted at not needing to file and just paying the taxes IF you do get audited.
Another method is to get a BTC debit card for $1 a month. Transacts at BTC market price and no need to pay capital gains taxes this way.