tinyurl.com/4ys9u7t7
www.findknowdo.com/news/12/20/2022/analysis-crypto-tax-loss-harvest-szn
tinyurl.com/3nsb7eeb
www.cadwalader.com/brass-tax/index.php?nid=66&eid=259
See also:
kilpatricktownsend.com/Blog/digital%20assets%20regulation/2023/1/irs%20publishes%20advice%20concerning%20cryptocurrency%20that%20has%20declined%20in%20value#page=1
www.mayerbrown.com/en/perspectives-events/publications/2023/01/the-january-effect-the-us-internal-revenue-service-rules-on-cryptocurrency-loss-harvesting