币界网报道：The US Treasury and the IRS have proposed regulations that would require companies engaged in digital asset-related services to file information returns and furnish payee statements for digital asset dispositions. The regulations provide clarification on several important aspects, including which digital assets are subject to reporting, who qualifies as a broker, how to calculate basis in a digital asset, and the treatment of digital assets as a separate category distinct from securities and commodities. These regulations are still in the proposal stage and may undergo further revisions.