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Law J."},{"key":"4_CR6","unstructured":"Popper, N.: Regulators See Value in Bitcoin and Investors Hasten to Agree (2013). http:\/\/dealbook.nytimes.com\/2013\/11\/18\/regulators-see-value-in-Bitcoin-and-investors-hasten-to-agree\/?_r=0"},{"key":"4_CR7","unstructured":"Raskin, M.: U.S. Agencies to Say Bitcoins Offer Legitimate Benefits (2013). http:\/\/www.bloomberg.com\/news\/2013-11-18\/u-s-agencies-to-say-Bitcoins-offer-legitimate-benefits.html"},{"key":"4_CR8","unstructured":"Fuller, C.: New York Bitcoin License? 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(eds.) Kreditwesengesetz (\u00a7 32, para 17), 4th edn (2012)"},{"key":"4_CR14","first-page":"351","volume":"53","author":"A Bal","year":"2013","unstructured":"Bal, A.: Stateless virtual money in the tax system. Eur. Tax. 53(7), 351\u2013356 (in particular 355) (2013)","journal-title":"Eur. Tax"},{"key":"4_CR15","doi-asserted-by":"crossref","unstructured":"Isom, J.: As Certain as Death and Taxes: Consumer Considerations of Bitcoin Transactions for When the IRS Comes Knocking, p. 9 et seq (2013). 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(eds.) Strafgesetzbuch (\u00a7 263, para 250), 4th edn (2013)"},{"key":"4_CR21","unstructured":"FBI, Bitcoin Virtual Currency: Unique Features Present Distinct Challenges for Deterring Illicit Activity, 24 April 2012"},{"key":"4_CR22","unstructured":"Garland, E.: Cyprus Bailout Sends Bitcoin to More Heights (2013). http:\/\/www.transitionistas.com\/2013\/03\/21\/cyprus-bailout-sends-bitcoin-to-new-heights\/"},{"key":"4_CR23","unstructured":"BBC News Magazine: A Point of View: Bitcoin\u2019s Freedom Promise (2013). http:\/\/www.bbc.co.uk\/news\/magazine-22292708"},{"key":"4_CR24","unstructured":"Ruhmannseder, F.: In: Beck\u2019scher Online-Kommentar, B. StGB (para 8), 23rd edn (2013)"},{"key":"4_CR25","unstructured":"K\u00fchl, K.: In: Lackner, K., K\u00fchl, K. (eds.) 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