On July 9, 2024, Treasury and the IRS published Treasury Decision 10000 in the Federal Register (89 FR 56480), finalizing broker reporting regulations under IRC §6045 for digital asset transactions. ¹ The rules implement provisions added by the Infrastructure Investment and Jobs Act of 2021. After three years of comment letters, draft forms, and political controversy, the framework is now operational, with one major carve-out for DeFi.

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