Anybody have any links to good guidance for US taxpayers on lightning network? When is a capital gain/loss incurred, when a channel is closed or when transactions are made within LN?

I would assume the latter but I'm having trouble finding any good sourcing on this. Any guidance on how to account for this in Koinly? Mark channel opens as transfers to my own wallet?

I'm using Zeus and Electrum. #bitcoin #lightningnetwork #asknostr #taxes #accounting