broker

(1) Broker The term “broker” includes— (A) a dealer, (B) a barter exchange, (C) any person who (for consideration) regularly acts as a middleman with respect to property or services, and (D) any person who (for consideration) is responsible for regularly providing any service effectuating transfers of digital assets on behalf of another person. A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.

Source

26 USC § 6045(c)(1)


Scoping language

For purposes of this section
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