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Receiving cryptocurrency from an airdrop.
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Receiving cryptocurrency from an airdrop.
A decrease in value must be accompanied by some affirmative step that fixes the amount of the loss, such as abandonment, sale, or exchange. Andrew M. A security for this purpose means a share of stock in a corporation; a right to subscribe for or to receive a share of stock in a corporation; or a bond, debenture, note, certificate or other evidence of indebtedness issued with interest coupons in registered form by a corporation, a government or a governmental political subdivision. Log in Sign Up. For further information about these entities and DLA piper's structure, please refer the Legal Notices page of this website.