Are there tax implications for coinjoin?
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entirely upon your discretion.
Sure. The pool entry fee into Whirlpool is an expense.
Wouldn’t it change your FIFO calculation for reporting
IANAL and IANAA but I don't see why unless you are identifying individual units as independent assets. E.g. there is only 1 sat with a specific ordinal number
Just report your BTC sell don't be cute , I am not a layer tho
Who cares?
