University of Miami Business Law Review
Document Type
Comment
Abstract
Over the past few years, virtual money has emerged via the Internet. Although currently unregulated, Internal Revenue System Notice 2014-21 will most likely cause virtual money to lose its mass appeal in the United States. Historically, other means of tax avoidance, including barter transactions and bearer bonds, have suffered the same fate. Virtual money will likely have more success as a technology than as a means of value.
Recommended Citation
Cara R. Baros,
Barter, Bearer, and Bitcoin: The Likely Future of Stateless Virtual Money,
23 U. MIA Bus. L. Rev.
201
(2014)
Available at:
https://repository.law.miami.edu/umblr/vol23/iss1/9