Quote from: birr on April 11, 2015, 11:10:48 PM

According to the IRS,
"A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you...
Buy substantially identical stock or securities..."

Most tax professionals don't think so, since "A wash sale occurs when you sell or trade stock or securities...". Bitcoin are neither.

Should they? Maybe, but according to the tax code, they don't.

If you want an opinion from a tax lawyer:

http://www.bitcointaxsolutions.com/bitcoin-wash-sales/