比如拿 Blackrock 的 IBIT 來看:
- The treatment of the Trust for U.S. federal income tax purposes is uncertain.
- The treatment of digital currency for U.S. federal income tax purposes is uncertain.
- Shareholders could incur a tax liability without an associated distribution of the Trust.
- A hard “fork” of the Bitcoin blockchain could result in Shareholders incurring a tax liability.
https://www.ishares.com/us/products/333011/