Hern, A., «Bitcoin Is Legally Property, Says US IRS. Does That Kill It as a Currency?», газета The Guardian, 31 марта 2014 г., http://www.theguardian.com/technology/2014/mar/31/bitcoin-legally-property-irs-currency. См. также: http:// www.irs.gov/pub/irs-drop/n-14-21.pdf
