The Third Annual Blockchain Tax Conference on January 30, 2026: Valuing Digital Assets
Abstract
These esteemed panelists explained the meaning of valuing digital assets and when one might need to value a digital asset, the three questions that drive valuation, the difference between price and fair market value, Digital Asset Treasury (DAT), lockups and restrictions, IRC Section 83(b), donating digital assets, and challenges and risks associated with the process of valuing digital assets.
Fields of Study & Subjects
Taxation and Legal Issues
Digital Transformation in Law
Blockchain Technology Applications and Security
Publication details
- Journal / source
- The Contemporary Tax Journal
- Volume
- 14
- Issue
- 2
- Publication date
- 23 February 2026
- Language
- EN