The tax regulation related to cryptocurrency in U.S.A treats virtual assets as properties. "Virtual currency is treated as property for U.S. federal tax ...
source https://www.google.com/url?rct=j&sa=t&url=https://bcfocus.com/news/irs-should-set-guidelines-for-cryptocurrency-taxes-u-s-advisory-group/25930/&ct=ga&cd=CAIyGmM2Nzk3ODA2ZWViNjVjODI6Y29tOmVuOlVT&usg=AFQjCNHb3_m21Wbp4H_hrvxKRKFXNkTxEg
