[uwuhn]

I think Like-Kind is the term. Someone please correct me if I'm wrong, but IIRC any crypto-for-crypto was a Like-Kind exchange prior to Jan 1, 2018.

[garmaine]

There is no evidence this is the case except wishful thinking.

[topmonk]

It was possible to do so before that date, but you could also not treat it that way, as well.

The IRS then released guidance that after Jan 1st 2018, it was not acceptable to do so.