Maybe he can switch for stable coin and send stable coin elsewhere to purchase again. I assume that would not be taxable. Cuz he didn’t cashout.

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Any exchange is considered a sale, therefore taxable. They basically treat crypto like stocks. You cannot swap stocks

Changing from Bitcoin to stablecoin is considered a sale. It’s like if you sell Walmart stock to buy Costco stock you have to pay taxes on that.

Even you invest it immediately?

Yeah, timing doesn’t matter.

There is a possible exception for certain kinds of real estate if you do it in a certain way, but for everything else any sale, exchange, or transfer is considered a sale unless it’s to a legally registered charity as a donation with a donation receipt.

That is bad.

I should have mentioned I am commenting on American tax code as an American. Other countries may be different, I only know our system.