digital asset
Defined in 2 places across 2 titles of the United States Code.
Except as otherwise provided by the Secretary, the term "digital asset" means any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary.
Source
- 2023–present26 U.S.C. § 6045Internal Revenue Code · Returns of brokers · for purposes of this section
The term “digital asset” means any digital representation of value that is recorded on a cryptographically secured distributed ledger.
Source
- 2026–present12 U.S.C. § 5901Banks and Banking · Definitions · in this chapter