www.taxcontroversy360.com/2021/05/irs-releases-guidance-on-cryptocurrency-hard-forks/#page=1
www.cadwalader.com/brass-tax/index.php?nid=38&eid=163
us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/241177/Fork-it-over-IRS-guidance-reaffirms-crypto-position-regarding-significance-of-dominion-and-control-in-determining-virtual-accessions-to-wealth-following-hard-forks
www.mwe.com/insights/irs-releases-guidance-on-cryptocurrency-hard-forks/
www.jonesday.com/en/insights/2021/05/cryptocurrency-tax-update