Source: https://es.scribd.com/document/382107613/OGE-Virtual-Currency-Reporting-Requirements
Timestamp: 2019-04-20 02:16:17+00:00

Document:
The Office of Government Ethics says that federal employees will have to report their holdings of virtual currency on their public or confidential financial disclosure report.
distributed using distributed ledger or blockchain technology.
guidance as the nature of virtual currency becomes better defined.
5 U.S.C. app. § 102(a)(3).
See I.R.S. Notice 2014-21, I.R.B. 2014-16 (Apr. 14, 2014); see also Investor Bulletin: Initial Coin Offerings, U.S.
See I.R.S. Notice 2014-21, I.R.B. 2014-16 (Apr. 14, 2014).
CFTC Docket No. 15-29 (2015).
Chairman, U.S. Secs. & Exch. Comm’n, Statement on Cryptocurrencies and Initial Coin Offerings (Dec. 11, 2017).
income produced by the virtual currency holding exceeded $200 during the reporting period.
See Virtual Currencies: The Oversight Role of the U.S. Securities and Exchange Commission and the U.S.
115th Cong. (2018) (statements of Jay Clayton, Chairman, U.S. Securities & Exchange Commission, and J.
Summons, United States v. Coinbase, Inc., Case No. 17-CV-01431-JSC (N.D. Cal. Nov. 28, 2017).
See 5 U.S.C. app. § 102(a); see also 5 C.F.R. pt. 2634, subpt. C; 5 C.F.R. § 2634.907.
See U.S. OFF. GOV’T ETHICS: PUB. FIN. DISCLOSURE GUIDE, https://www.oge.gov/Web/278eGuide.nsf.
5 U.S.C. app. §§ 102(a)(5)(B), 103(l).
See SEC v. Edwards, 540 U.S. 389, 393 (2004); SEC v. W.J. Howey Co., 328 U.S. 293, 301 (1946).
conflicts of interests for such assets, may contact their assigned OGE Desk Officers.
See W.J. Howey Co., 328 U.S. at 301. This test turns on the particular facts and circumstances.
Release No. 10,445, 118 SEC Docket 5 (Dec. 11, 2017).

References: § 102
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