BobTheTaxMan – Dinar Guru When it comes to fruition here’s the main things we need to be aware of in order to capitalize on this investment...First of all the IQD is an exotic currency without access to the foreign market. Therefor it’s not treated as a capital asset. It’s treated as ordinary income and that’s really the key right there…we know our IQD investment will be considered ordinary income, not capital gains… [NOTE: At the appropriate time consult your tax professionals to determine the correct tax for your unique exchange strategy.]