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July/August 2022 » Smart Contracts, AI, and the Future...
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Jun Dai, and Jumi Kim, and Jay A. Soled, , JD, LLM, and Miklos Vasarhelyi, , PhD
In BriefTo date, “smart contracts” have had only limited use. Nevertheless, they have the power to be transformative, particularly when combined with artificial intelligence (AI). The authors examine the possible combination of these two technologies and the potential opportunities it offers to resolve asset valuations, a perennially thorny issue between taxpayers and the IRS.
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