Tax and Regulation of Cryptocurrency

This course is designed to provide an introductory understanding of the theory and principles by which decentralized digital currencies - cryptocurrencies - operate, within both a practical and legal framework. The course can be broken down into three broad topics: (1) An examination of the concept of money, currency, and legal tender; (2) An introduction to the history of decentralized digital currencies, including the logic of a peer- to-peer payment system, the decentralized governance of cryptocurrency solutions, an analysis of the problems that cryptocurrencies are intended to resolve, and a high-level understanding of the blockchain; and (3) An in- depth examination and analysis of the current state of regulatory and tax treatment of various cryptocurrency transactions in the United States and in international jurisdictions. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.