# ROLLUP: Bitcoin ETF Rumors | IRS Tax Rules | Ethereum Dencun

*Author: Ryan Sean Adams, David Hoffman*
*Published: Jan 5, 2024*
*Source: https://www.bankless.com/es/rollup-jan-1*

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### TIMESTAMPS & RESOURCES

0:00 Intro

8:00 MARKETS

[https://www.coingecko.com/en/coins/bitcoin/ars](https://www.coingecko.com/en/coins/bitcoin/ars)

10:25 Bitcoin

[https://cointelegraph.com/news/bitcoin-birthday-15-years-satoshi-nakamoto-genesis-block-mine](https://cointelegraph.com/news/bitcoin-birthday-15-years-satoshi-nakamoto-genesis-block-mine)

[https://twitter.com/lopp/status/1738547873967435907?s=46](https://twitter.com/lopp/status/1738547873967435907?s=46)

13:00 ETH

15:10 MatrixPort Liquidations

[https://twitter.com/WatcherGuru/status/1742541738940510645](https://twitter.com/WatcherGuru/status/1742541738940510645)

[https://www.theblock.co/post/270125/sec-will-reject-all-bitcoin-spot-etfs-in-january-says-matrixport-analyst](https://www.theblock.co/post/270125/sec-will-reject-all-bitcoin-spot-etfs-in-january-says-matrixport-analyst)

[https://x.com/TrustlessState/status/1742597650791162271?s=20](https://x.com/TrustlessState/status/1742597650791162271?s=20)

19:20 SEI , ARB , OP

[https://www.coingecko.com/en/coins/sei](https://www.coingecko.com/en/coins/sei)

[https://defillama.com/chains](https://defillama.com/chains)

21:50 Narrative Investing

[https://dune.com/cryptokoryo/narratives](https://dune.com/cryptokoryo/narratives)

27:00 Bitcoin ETFs

[https://twitter.com/JSeyff/status/1742216237017342041](https://twitter.com/JSeyff/status/1742216237017342041)

[https://twitter.com/EricBalchunas/status/1742580887022125209?s=20](https://twitter.com/EricBalchunas/status/1742580887022125209?s=20)

[https://twitter.com/EricBalchunas/status/1742543503375106139?s=20](https://twitter.com/EricBalchunas/status/1742543503375106139?s=20)

[https://x.com/MetaLawMan/status/1742532353535180988?s=20](https://x.com/MetaLawMan/status/1742532353535180988?s=20)

31:00 Insane IRS Crypto Rules

[https://twitter.com/jerrybrito/status/1742246479593382207](https://twitter.com/jerrybrito/status/1742246479593382207)

[https://x.com/RyanSAdams/status/1742257989195636978?s=20](https://x.com/RyanSAdams/status/1742257989195636978?s=20)

[https://x.com/NeerajKA/status/1742362328937746793?s=20](https://x.com/NeerajKA/status/1742362328937746793?s=20)

[https://twitter.com/CryptoTaxGuyETH/status/1742366293649465782?s=20](https://twitter.com/CryptoTaxGuyETH/status/1742366293649465782?s=20)

[https://x.com/jerrybrito/status/1742662203784744971?s=20](https://x.com/jerrybrito/status/1742662203784744971?s=20)

39:00 Ethereum Duncan

[https://x.com/christine_dkim/status/1737889041981575320?s=20](https://x.com/christine_dkim/status/1737889041981575320?s=20)

[https://www.eip4844.com/](https://www.eip4844.com/)

42:30 Devcon 7

[https://devcon.org/en/](https://devcon.org/en/)

43:00 Avalanche Culture

[https://x.com/avax/status/1740538202346381605?s=20](https://x.com/avax/status/1740538202346381605?s=20)

45:00 Michael Saylor

[https://warpcast.com/rsa/0xd1b6a261](https://warpcast.com/rsa/0xd1b6a261)

[https://x.com/BitDeez/status/1742313181697945878?s=20](https://x.com/BitDeez/status/1742313181697945878?s=20)

[https://x.com/ecoinometrics/status/1740034802508796186?s=20](https://x.com/ecoinometrics/status/1740034802508796186?s=20)

46:50 LUNA is a Security

[https://www.coindesk.com/policy/2023/12/28/terraform-labs-luna-and-mir-tokens-are-securities-judge-rules/](https://www.coindesk.com/policy/2023/12/28/terraform-labs-luna-and-mir-tokens-are-securities-judge-rules/)

[https://twitter.com/metalawman/status/1740785789234028840](https://twitter.com/metalawman/status/1740785789234028840)

49:50 No More SBF Trials

[https://www.reuters.com/legal/sam-bankman-fried-will-not-face-second-trial-us-prosecutors-say-2023-12-29/](https://www.reuters.com/legal/sam-bankman-fried-will-not-face-second-trial-us-prosecutors-say-2023-12-29/)

[https://www.theblock.co/post/268450/ftx-bankruptcy-could-go-on-for-years-legal-expert-says](https://www.theblock.co/post/268450/ftx-bankruptcy-could-go-on-for-years-legal-expert-says)

51:35 Barry Dilbert Steps Down

[https://www.coindesk.com/business/2023/12/26/barry-silbert-resigns-as-grayscale-chairman-to-be-replaced-by-mark-shifke/](https://www.coindesk.com/business/2023/12/26/barry-silbert-resigns-as-grayscale-chairman-to-be-replaced-by-mark-shifke/)

[https://www.sec.gov/ix?doc=/Archives/edgar/data/0001588489/000095017023072820/gbtc-20231226.htm](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001588489/000095017023072820/gbtc-20231226.htm)

52:40 Dymension Airdrop

[https://x.com/dymension/status/1742185621299265738?s=20](https://x.com/dymension/status/1742185621299265738?s=20)

[https://x.com/dymension/status/1742185624696680823?s=20](https://x.com/dymension/status/1742185624696680823?s=20)

55:00 Manta

[https://twitter.com/MantaNetwork/status/1678807287761195008?s=20](https://twitter.com/MantaNetwork/status/1678807287761195008?s=20)

[https://twitter.com/MantaNetwork/status/1735268753984864349](https://twitter.com/MantaNetwork/status/1735268753984864349)

57:00 MEME of the Week

[https://x.com/BanklessHQ/status/1742662299087929472?s=20](https://x.com/BanklessHQ/status/1742662299087929472?s=20)