PwC recently released its report on Non-Fungible Tokens (NFTs): Legal, tax and accounting considerations you need to know, which covers the sparse guidance to date on various legal, regulatory, accounting, and tax issues related to NFTs (i.e., unique and non-interchangeable digital assets stored on a blockchain):
https://www.pwc.com/us/en/services/tax/ ... okens.html
Find the PDF report here: https://www.pwchk.com/en/research-and-i ... ec2021.pdf