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There are proposals in congress for a "de minimis" exemption clause to be added to IRS for Crypto:
This is similar to what happens with Forex or if you receive and inbound shipment from foreign country. For example, if you went on a trip to Mexico and bought $1000 of pesos and then when you came back traded the extra back in....without a "de minimis" exemption you would be liable for cap gains....however you are given a $200 per day exemption in this case....
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