Gate Wiki

Bitcoin is legal to own, buy, sell, mine, and use in the United States, but it is not legal tender. This reference explains CFTC commodity treatment, SEC jurisdiction, FinCEN rules, taxation, state licensing, and recent federal developments.

Crypto accounting rules determine how reporting entities recognize, measure and disclose digital assets. Under FASB ASU 2023-08, qualifying crypto assets are measured at fair value, with changes recognized in net income.

Russia’s crypto custody framework regulates digital depositories that record and safeguard cryptocurrency and digital rights. This page covers registration, capital requirements, key controls, investor access and transition dates.

Russia’s digital depository framework regulates custody, ownership records and transfers of cryptocurrencies and digital rights, with Bank of Russia registration, capital standards and investor-protection requirements.

The Bank of Russia has proposed new prudential rules limiting banks’ cryptocurrency and foreign digital instrument exposure to 1% of capital while introducing N31 and N32 risk ratios, reporting requirements and conservative capital treatment.

Russia’s September 2026 crypto framework brings cryptocurrency trading, exchanges, brokers and digital depositories into a regulated market while setting investor limits and preserving the ban on domestic crypto payments.

The GENIUS Act creates the first federal framework for U.S. payment stablecoins. These 10 rules cover licensed issuers, 1:1 reserves, redemptions, yield, state oversight, foreign issuers, AML and crypto platforms.

The U.S. crypto market structure bill seeks to define SEC and CFTC jurisdiction over digital assets, exchanges and intermediaries. This reference covers the CLARITY Act, current Senate status, investor safeguards and regulatory disputes.

U.S. stablecoin legislation now establishes federal rules for payment stablecoin issuers, including 1:1 reserves, disclosures, redemption standards, state oversight, foreign issuers and compliance requirements.

13F Bitcoin ETF filings reveal how qualifying institutional investment managers report U.S.-listed Bitcoin ETF holdings. This tracker covers filing rules, institutional shifts, major positions and the limits of delayed quarterly data.

Pension funds are cautiously exploring Bitcoin through ETFs and other regulated vehicles. This reference covers institutional exposure, fiduciary duties, public pension risks, diversification and evolving U.S. retirement policy.

Countries gain Bitcoin exposure through direct purchases, state-backed mining, seized assets and strategic reserve policies. This reference compares major sovereign BTC holdings, acquisition strategies and current legislation.

Bitcoin treasury companies use corporate capital to acquire and hold BTC on their balance sheets. This reference is for investors, analysts, corporate treasurers, and businesses tracking corporate Bitcoin adoption, covering major public-company holdings, financing models, Bitcoin-per-share metrics, accounting, liquidity, dilution, and price risks.

U.S. crypto tax legislation treats digital assets as property and is expanding broker reporting through Form 1099-DA. This reference covers taxable transactions, cost basis, stablecoins, mining, staking and proposed tax reforms.

Gary Gensler has served as SEC Chairman since 2021, playing a pivotal role in shaping cryptocurrency regulation in the United States. With extensive experience from Goldman Sachs, U.S. Treasury, and his tenure as CFTC Chair, Gensler brings deep expertise in financial markets and digital assets. This article comprehensively examines his background, professional journey, and regulatory philosophy toward cryptocurrencies and securities laws. It explores significant enforcement actions including the Ripple lawsuit and regulatory disputes with major exchanges, while analyzing how his securities-focused approach influences the entire crypto industry. The article addresses both his commitment to investor protection and the criticism regarding regulatory clarity, providing readers with essential insights into one of the most influential figures in modern financial regulation.