ืžื•ืคืขืœ ืข"ื™
Regulation & Legal

ืงื•ื ื’ืจืก ืฉื•ืจืฃ ืืช ื›ืœืœื™ ื”ืงืจื™ืคื˜ื• ืฉืœ ื”-IRS ื‘ื ื™ืฆื—ื•ืŸ ืžืฉืžืขื•ืชื™ ืœื ื›ืกื™ื ื“ื™ื’ื™ื˜ืœื™ื™ื

ืžืืžืจ ื–ื” ืคื•ืจืกื ืœืคื ื™ ื™ื•ืชืจ ืžืฉื ื”. ื—ืœืง ืžื”ืžื™ื“ืข ืขืฉื•ื™ ืœื ืœื”ื™ื•ืช ืขื“ื›ื ื™.

ื”ืงื•ื ื’ืจืก ื”ืขื ื™ืง ื ื™ืฆื—ื•ืŸ ืขืฆื•ื ืœื—ื“ืฉื ื•ืช ื‘ืงืจื™ืคื˜ื•, ืขืœ ื™ื“ื™ ื‘ื™ื˜ื•ืœ ื—ื•ืงื™ ื”-IRS ื”ืฉื ื•ื™ื™ื ื‘ืžื—ืœื•ืงืช ืฉื›ืชื•ืฆืื” ืžื”ื, ืขืœ ืคื™ ื”ืžื‘ืงืจื™ื, ื ืคื’ืขื” ื”ืฆืžื™ื—ื” ืฉืœ ื”ื ื›ืกื™ื ื”ื“ื™ื’ื™ื˜ืœื™ื™ื ื•ื”ืคื™ืชื•ื— ื”ื•ืขื‘ืจ ืœื—ื•โ€ืœ.

ื ื›ืชื‘ ืข"ื™
ืฉืชืฃ
ืงื•ื ื’ืจืก ืฉื•ืจืฃ ืืช ื›ืœืœื™ ื”ืงืจื™ืคื˜ื• ืฉืœ ื”-IRS ื‘ื ื™ืฆื—ื•ืŸ ืžืฉืžืขื•ืชื™ ืœื ื›ืกื™ื ื“ื™ื’ื™ื˜ืœื™ื™ื

ื‘ื™ืช ื”ื ื‘ื—ืจื™ื ื•ื”ืกื ืื˜ ืฉืœ ืืจื”โ€ื‘ ืžื‘ื˜ืœื™ื ืืช ื—ื•ืงื™ ื”-IRS ื‘ืงืจื™ืคื˜ื•, ืžืงืœื™ื ืขืœ ืขื•ืžืกื™ ื”ืฆื™ื•ืช

ื‘ื™ืช ื”ื ื‘ื—ืจื™ื ืฉืœ ืืจืฆื•ืช ื”ื‘ืจื™ืช ืื™ืฉืจ ืืช ื”ื—ืœื˜ืช H.J. Res. 25 ื‘-11 ืœืžืจืฅ, ืžืชื•ืš ื›ื•ื•ื ื” ืœื‘ื˜ืœ ืืช โ€œื—ื•ืง ื”ื‘ืจื•ืงืจื™ืโ€ ืฉืœ ื”ืžืžืฉืœ ื”ืงื•ื“ื, ืฉืœืคื™ ื”ืžื‘ืงืจื™ื ืžื˜ื™ืœ ืขื•ืžืกื™ื ืžื•ื’ื–ืžื™ื ืขืœ ืขืกืงืื•ืช ื ื›ืกื™ื ื“ื™ื’ื™ื˜ืœื™ื™ื ื•ืžื—ื ื™ืง ื—ื“ืฉื ื•ืช. ื–ืืช ืœืื—ืจ ืฉื”ืกื ืื˜ ืื™ืฉืจ ืืช S.J. Res. 28 ื‘-5 ืœืžืจืฅ.

ื”ืฆืขื“ ืžื‘ืงืฉ ืœื‘ื˜ืœ ื—ื•ืง ืฉืœ ืžืก ื”ื›ื ืกื” (IRS) ืฉืžื—ื™ื™ื‘ ื‘ืจื•ืงืจื™ื ืžืกื•ื™ืžื™ื, ื›ื•ืœืœ ื™ืฉื•ื™ื•ืช ืคื™ื ื ืกื™ื•ืช ืžื‘ื•ื–ืจื•ืช (DeFi), ืœื“ื•ื•ื— ืขืœ ืคืจื˜ื™ ืขืกืงืื•ืช. ืชื•ืžื›ื™ ื”ื”ื—ืœื˜ื” ื˜ื•ืขื ื™ื ื›ื™ ื”ื—ื•ืง ืžื˜ื™ืœ ืขืœื•ื™ื•ืช ืฆื™ื•ืช ืžื™ื•ืชืจื•ืช ื•ืžืื™ื™ื ืœื”ื•ืฆื™ื ืืช ืคื™ืชื•ื— ื”ืงืจื™ืคื˜ื•ื’ืจืคื™ื” ืœื—ื•โ€ืœ. ื™ื•โ€ืจ ื•ืขื“ืช ื”ืฉื™ืจื•ืชื™ื ื”ืคื™ื ื ืกื™ื™ื ืฉืœ ื”ื‘ื™ืช, ืคืจื ืฅโ€™ ื”ื™ืœ (R-AR), ืฉื™ื‘ื— ืืช ื”ื”ื—ืœื˜ื”, ื•ื”ืฆื”ื™ืจ:

โ€œื—ื•ืง ื”ื‘ืจื•ืงืจื™ืโ€ ื”ืฉื ื•ื™ ื‘ืžื—ืœื•ืงืช ืฉืœ ื”ืžืžืฉืœ ื”ืงื•ื“ื ื”ื•ื ื“ื•ื’ืžื” ื‘ื•ืœื˜ืช ืฉืœ ื”ืชืขืจื‘ื•ืช ืžืžืฉืœืชื™ืช ืฉืžืื™ื™ืžืช ืœื”ืจื—ื™ืง ืืช ืคื™ืชื•ื— ื”ื ื›ืกื™ื ื”ื“ื™ื’ื™ื˜ืœื™ื™ื ื”ืืžืจื™ืงื ื™ ืœื—ื•โ€ืœ.

ื—ื‘ืจ ื”ืžื—ื•ืงืงื™ื ื”ื•ืกื™ืฃ: โ€œื”ื™ื™ืชื™ ื’ืื” ืœื”ื’ืŸ ืขืœ ื”ืžื ื”ื™ื’ื•ืช ืฉืœ ืืžืจื™ืงื” ื‘ืืงื•ืกื™ืกื˜ื ื”ื ื›ืกื™ื ื”ื“ื™ื’ื™ื˜ืœื™ื™ื ื•ืœื”ืฆื‘ื™ืข ืœื‘ื™ื˜ื•ืœ ื—ืงื™ืงื” ืžื–ื™ืงื” ื–ื•, ืืฉืจ ืžืจื™ื‘ื” ื‘ื—ื“ืฉื ื•ืช.โ€ ื”ื™ืœ ื’ื ื”ื“ื’ื™ืฉ ืืช ื”ืฆื•ืจืš ื‘ืคืขื•ืœื” ื“ื•-ืžืคืœื’ืชื™ืช ืœืฉื™ืคื•ืจ ื”ืชืงื ื•ืช ื‘ืงืจื™ืคื˜ื•: โ€œืื ื™ ืžืฆืคื” ืœืขื‘ื•ื“ ื‘ืื•ืคืŸ ื“ื•-ืžืคืœื’ืชื™ ื›ื“ื™ ืœื”ื‘ื˜ื™ื— ืฉื“ืจื™ืฉื•ืช ื”ื“ื™ื•ื•ื— ืขืœ ื ื›ืกื™ื ื“ื™ื’ื™ื˜ืœื™ื™ื ืžื—ื•ืง ื”ืฉืงืขื•ืช ื”ืชืฉืชื™ืช ื•ื”ืขื‘ื•ื“ื•ืช ืชืชืื™ืžื• ืœืคืขื•ืœืช ื”ื˜ื›ื ื•ืœื•ื’ื™ื”. ืื ื—ื ื• ื—ื™ื™ื‘ื™ื ืœื”ื‘ื™ื ื•ื“ืื•ืช ื—ื•ืงื™ืช ื•ืจื’ื•ืœื˜ื•ืจื™ืช ื›ื“ื™ ืœื”ื‘ื˜ื™ื— ืฉื”ื˜ื›ื ื•ืœื•ื’ื™ื•ืช ื•ื”ื™ื–ืžื™ื ื™ืคืจื—ื• ื›ืืŸ ื‘ืืจืฆื•ืช ื”ื‘ืจื™ืช.โ€

ื™ื•ืฉื‘ืช ืจืืฉ ื•ืขื™ื“ืช ื”ืจืคื•ื‘ืœื™ืงื ื™ื ื‘ื‘ื™ืช, ืœื™ืกื” ืžืงืœื™ื™ืŸ (R-MI) ืฆื™ื™ื ื”:

ื”ืฆื‘ืขื ื• ืœื”ืคื•ืš ืืช ื”ืชืงื ื” ื”ืžื›ื‘ื™ื“ื” ืฉื™ืฆืจื” ื‘ื™ืจื•ืงืจื˜ื™ื” ืžื™ื•ืชืจืช ื‘ืžื›ื™ืจื•ืช ื”ื ื›ืกื™ื ื”ื“ื™ื’ื™ื˜ืœื™ื™ื ืฉืœื ื•. ื”ืจืคื•ื‘ืœื™ืงื ื™ื ื‘ื‘ื™ืช ืžืงืœื™ื ืขืœ ื”ื’ื‘ืœื•ืช, ืžืขื•ื“ื“ื™ื ื—ื“ืฉื ื•ืช ื•ืžื‘ื™ืื™ื ืืช ืืžืจื™ืงื” ืœื”ื™ื•ืช ืชื—ืจื•ืชื™ืช ื™ื•ืชืจ.

ื”ื ืฉื™ื ื“ื•ื ืœื“ ื˜ืจืืžืค ื—ื™ื™ื‘ ืœื—ืชื•ื ืขืœ ื”ื”ื—ืœื˜ื” ื›ื“ื™ ืฉื”ื™ื ืชื”ืคื•ืš ืœื—ื•ืง. ื”ื‘ื™ืช ื”ืœื‘ืŸ ื”ื‘ื™ืข ืชืžื™ื›ื” ื‘ืฆืขื“, ื‘ื”ืชืื ืœืืกื˜ืจื˜ื’ื™ื” ื”ืจื—ื‘ื” ืฉืœื• ืœื”ืงืœ ืขืœ ืžื’ื‘ืœื•ืช ืจื’ื•ืœื˜ื•ืจื™ื•ืช ื•ืœืขื•ื“ื“ ื—ื“ืฉื ื•ืช ื‘ืชื—ื•ื ื”ื ื›ืกื™ื ื”ื“ื™ื’ื™ื˜ืœื™ื™ื.

ืžืืžืจ ื–ื” ืชื•ืจื’ื ืžืื ื’ืœื™ืช ื‘ืืžืฆืขื•ืช ื‘ื™ื ื” ืžืœืื›ื•ืชื™ืช. ื”ื’ืจืกื” ื”ืžืงื•ืจื™ืช ื‘ืื ื’ืœื™ืช ื”ื™ื ื”ืžืงื•ืจ ื”ืงื•ื‘ืข; ืชืจื’ื•ืžื™ื ืื•ื˜ื•ืžื˜ื™ื™ื ืขืฉื•ื™ื™ื ืœื”ื›ื™ืœ ืื™-ื“ื™ื•ืงื™ื, ื‘ืžื™ื•ื—ื“ ื‘ืžื•ื ื—ื™ื ืžืฉืคื˜ื™ื™ื ื•ืจื’ื•ืœื˜ื•ืจื™ื™ื.

ืชื’ื™ื•ืช ื‘ื›ืชื‘ื” ื–ื•