6Application of Fincen's Regulatiom to Persons Administering, Exchanging, or Using Virtual Currencies (March. 18, 2013), http://www.fincen.gov/statutes_regs/guidance/html/FIN-2013-G001.html.2014年4月10日访问.
7IRS Virtual Currency Guidance: Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply(March.25,2014),http:llwww.its.gov/uac/Newsroom/IRS-Virtual-Currency-Guidance,2014年4月10日访问.