# McDermott Will & Emery: When Can Bitcoin Positions Be Taxed as Mixed Straddles Subject to the Special Mixed Straddle Rules?

Research. 2020 · McDermott Will & Emery.
Source: <https://www.mwe.com/insights/when-can-bitcoin-positions-be-taxed-as-mixed-straddles-subject-to-the-special-mixed-straddle-rules/>.

Cites 26 U.S.C. § 1092: § 1092(a)(2) (1x), § 1092(b)(2) (1x), § 1092(d)(1) (1x)