{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-21",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x901f2af3f1841800f2c79744bed0580f1f22d9de71c57cca4856854ed3db5927",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x901f2af3f1841800f2c79744bed0580f1f22d9de71c57cca4856854ed3db5927",
    "chain": "ethereum",
    "category": "nft_mint",
    "treatment": "disposal",
    "taxable": true,
    "confidence": 65,
    "needs_review": false,
    "ledger_action": "Trade",
    "protocol": "OpenSea Seaport",
    "description": "NFT minted via OpenSea Seaport; the consideration paid is a disposition of the asset spent (IRC §1001), and its fair market value at mint becomes the basis of the NFT received.",
    "review_note": null,
    "grey_area": null,
    "assets": {
      "sent": [
        {
          "symbol": "ETH",
          "amount": "0.135",
          "decimals": 18,
          "action": "transferred",
          "native": true,
          "to": "0x0000000000000068f116a894984e2db1123eb395"
        }
      ],
      "received": [
        {
          "symbol": "NFT",
          "amount": "1",
          "decimals": 0,
          "token_id": "362",
          "token_type": "erc721",
          "action": "received",
          "token_address": "0x39f1f29ae3877b5d31eefa86fb69da7046d15922",
          "from": "0xf28210b6770cf71fae9845f1993b0abb5c0e70c5"
        }
      ],
      "gas": null
    },
    "id": "golden"
  }
}