Policy
Bitcoin’s 1099-DA Basis Gap: What Changes Between 2025 and 2026
U.S. broker reporting now reaches more Bitcoin transactions, but acquisition dates, transferred coins and a temporary 2026 rule still make your own records essential.
BTC SLOPES / Policy
Policy
Rules, public policy and the institutions that shape Bitcoin’s place in the world.
Policy
Bitcoin Ownership, Self-Custody and Fund Exposure: Who Controls What?
A wallet balance, a custodial account and a Bitcoin fund share carry different rights and responsibilities. Here is how to tell them apart.
Policy
The SEC’s Crypto Custody Proposal: What Bitcoin Investors Should Watch
The October 1 proposal would expand institutional custody options. Its legal scope, safeguards and definition of self-custody deserve a closer look.
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