Handouts for NC NATP January State Tax Update

January 8, 2022

NC NATP 2022 Annual Tax Update Seminar Agenda

NCDOR Handouts

1. NCDOR – Personal Tax Update 2022

2. 2022 NATP Sales Use Tax Updatev2

Virtual Currency Handouts

1. The Taxation of Virtual Currency

2. IRS Revenue Ruling 2019-24

3. IRS Notice 2014-21

4. IRS Frequently Asked Questions on Virtual Currency Transactions 2021

5. GAO-13-516, VIRTUAL ECONOMIES AND CURRENCIES_ Additional IRS Guidance Could Reduce Tax Compliance Risks

6. Cryptocurrency Conversion Platforms for 8949s

7. Chief Counsel on Like-Kind Exchange

8. Taxpayer Advocate Service Report