id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2863	Pond, Laura D.	Schrödinger’s Currency: How Virtual Currencies Complicate the RIC and REIT Qualification Requirements	2018	21	.pdf	application/pdf	11028	487	51	Virtual currency is not yet regulated under the 1940 Act, and thus cannot qualify as a security for the purposes of the RIC and REIT “good” income and “good” asset tests. Regulators’ Characterization of Virtual Currency ................................... 240 B. RIC and REIT Qualification Rules .................................................................	cache/taxlaw-2863.pdf	txt/taxlaw-2863.txt