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How To Almost Guarantee Yourself 26x Or More On Every ICOOur guide to how the US tax authorities treat cryptocurrency and non-fungible tokens (NFTs) and the tax implications for individual and corporate investors. An initial coin offering (ICO) is a method of crowdfunding from the general public or a select group of participants, using a digital currency. ICOs that are securities most likely need to be registered with the SEC or fall under an exemption to registration. Tokens sold in ICOs can be.