The proposed regulations explain in detail which digital assets would be covered by the new tax reporting regime and who qualifies as a "broker" obligated to comply with these rules.The proposed regulations anticipate that the first reporting of gross proceeds from sales of digital assets will be for sales occurring on or after January 1, 2025, and the following year, so brokers will need to provide information about basis from positions acquired as early as January 1, 2023.The IRS does not explain how to backup withhold on digital assets or address whether a loan of digital assets must be reported.The...