{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-09-02",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0xd6d720019be208c31d5a5a3fb4827a5653a74f6ca498af84db68d28a0b4a988a",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0xd6d720019be208c31d5a5a3fb4827a5653a74f6ca498af84db68d28a0b4a988a",
    "chain": "ethereum",
    "category": "swap",
    "treatment": "disposal",
    "taxable": true,
    "confidence": 66,
    "needs_review": false,
    "ledger_action": "Trade",
    "protocol": "1inch AggregationRouterV6",
    "description": "Client swapped 112.784830 USDQ (Quantoz, 0xc83e...68b) for 112.768165 USDT via 1inch V6 routed through a verified Uniswap V3 pool, a taxable crypto-to-crypto disposition under IRC §1001 and Notice 2014-21. Realized gain/loss equals FMV of USDT received less client's adjusted basis in USDQ; although both tokens track USD, they are distinct assets from different issuers so no same-asset exclusion applies. CPA must pull USDQ acquisition cost basis and report the net gain/loss on Form 8949.",
    "review_note": null,
    "grey_area": null,
    "assets": {
      "sent": [
        {
          "symbol": "USDQ",
          "amount": "112.78483",
          "decimals": 6,
          "action": "transferred",
          "token_address": "0xc83e27f270cce0a3a3a29521173a83f402c1768b",
          "token_name": "Quantoz USDQ",
          "to": "0x35d1e851f04b874ec6eb7b0589f04686ebe64c8c"
        }
      ],
      "received": [
        {
          "symbol": "USDT",
          "amount": "112.768165",
          "decimals": 6,
          "action": "received",
          "token_address": "0xdac17f958d2ee523a2206206994597c13d831ec7",
          "from": "0x35d1e851f04b874ec6eb7b0589f04686ebe64c8c"
        }
      ],
      "gas": null
    },
    "id": "golden"
  }
}