This is incorrect for USA/IRS
https://cryptotaxcalculator.io/us/guides/bitcoin-capital-gains-tax/?utm_source=perplexity#:~:text=As%20discussed%2C%20spending%20BTC%20is%20essentially%20the%20same%20as%20selling%20it%2C%20at%20least%20in%20the%20eyes%20of%20the%20IRS.
Do you have a first hand source? Like directly from the IRS?
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No. I’ll fetch it for 100 sats