Theyu2019ve never been nontaxable as like-kind exchanges, so the premise of your question is faulty. But, technically, the clarification to 1031 merely confirms that any disposition of a unit of cryptocurrency is a taxable transaction.In any case, starting in 2023. Section 1031 applies only to exchanges of commercial real estate -- and, whatever your feelings might be about the proper tax characterization of cryptocurrencies, you cannot claim that they are commercial real estate.