Crypto holders recognize income when they “exercise dominion and control over the cryptocurrency” received through a fork or an airdrop, according to ...
source https://www.google.com/url?rct=j&sa=t&url=https://cryptobriefing.com/how-to-report-bitcoin-forks-and-ethereum-airdrops-on-your-taxes/&ct=ga&cd=CAIyGjBkZWE0Yjc3NzNlM2I2MDQ6Y29tOmVuOlVT&usg=AFQjCNF3co22oK2fTk0F9x__E5NbioU6Dg
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