These are samples, not an exhaustive list.
4/6/23 - Treausry, 2023 DeFi Illicit Finance Risk Assessment Report
7/8/22 - Treasury seeks comments by 8/8/22 on specific questions posted related to President Biden's Executive Order 14067 (3/9/22), Ensuring Responsible Development of Digital Assets." Described as "an opportunity for all interested parties to provide relevant input, data, and recommendations pertaining to the implications of development and adoption of digital assets and changes in financial market and payment infrastructures for United States consumers, investors, businesses, and for equitable economic growth."
9/16/22 - Treasury issues three reports related to Exec Order 14067 (see above):
The Financial Crimes Enforcement Network (FinCEN) of the U.S. Treasury Department has issued guidance on banking and other aspects of virtual currency.
CFTC holds that bitcoins are a commodity (9/17/15 ruling) + CFTC Bitcoin website
Remarks From Under Secretary of Terrorism and Financial Intelligence David S. Cohen on "Addressing the Illicit Finance Risks of Virtual Currency" 3/18/14
This webpage, maintained by Professor Annette Nellen, is intended to provide information and links about taxation of virtual currencies (aka cryptocurrency) in the U.S. and elsewhere, and non-tax information, including about blockchain (aka distributed ledger technology), government activities, crypto articles, and more. Please scroll through to see topics and links.
In March 2014, the IRS issued Notice 2014-21 and Information Release IR-2014-36, on the income tax treatment of virtual, convertible currency, such as bitcoin. The IRS has ruled that virtual currency is treated as property, rather than currency for tax purposes. That means it needs to be valued when used (such as to buy goods or to compensate an employee or to acquire a different virtual currency) to determine tax consequences. For example, assume Jane purchased X bitcoins last year for $100. Today, she uses that X bitcoin amount to buy clothes worth $120. Jane has a $20 gain on this transaction. Assuming she is an investor or trader in bitcoin (rather than a dealer), this is a capital gain which is taxed at a lower rate for federal income tax purposes than other income such as wages (assuming it is a long-term gain). Jane must keep records to track the basis of all virtual currencies she purchases and identify which ones she uses when she buys something. Basically, Jane is bartering. For more on the tax rules and issues, exchange rates, and other information, see the links below.
21st Century Taxation