{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-09-03",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x4a60a939e3060c6eff23c0892a72a6c93df3292bec2fe49c268449e9571b4e5a",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x4a60a939e3060c6eff23c0892a72a6c93df3292bec2fe49c268449e9571b4e5a",
    "chain": "ethereum",
    "category": "wrap",
    "treatment": "non_taxable",
    "taxable": false,
    "confidence": 80,
    "needs_review": false,
    "ledger_action": "Wrap",
    "protocol": null,
    "description": "Token wrap/unwrap; a 1:1 conversion treated as non-taxable under default policy.",
    "review_note": null,
    "grey_area": {
      "note": "Wrap/unwrap of the same underlying: default non-taxable (same asset); some treat it as a disposition.",
      "alternate": {
        "treatment": "disposal",
        "taxable": true,
        "label": "Disposition view (wrap/unwrap as crypto-to-crypto)"
      }
    },
    "assets": {
      "sent": [
        {
          "symbol": "ETH",
          "amount": "0.04",
          "decimals": 18,
          "action": "transferred",
          "native": true
        }
      ],
      "received": [
        {
          "symbol": "rETH",
          "amount": "0.034532",
          "decimals": 18,
          "action": "received",
          "token_address": "0xae78736cd615f374d3085123a210448e74fc6393",
          "token_name": "Rocket Pool ETH",
          "from": "0x0000000000000000000000000000000000000000"
        }
      ],
      "gas": null
    },
    "id": "golden"
  }
}