Russia and Bitcoin
In modern Russia, which is the largest successor state of the USSR, Bitcoin's legal classification has evolved:
Recent Legal Classification (2024): Russian President Vladimir Putin signed a law in November 2024 that officially classifies Bitcoin as property for tax purposes. This new legislation also sets the stage for formal taxation of Bitcoin mining and transactions, exempting them from value-added tax (VAT) but subjecting them to income tax at rates depending on the amount earned.
Previous Considerations: Before this, there was no singular classification. Discussions and legislative drafts oscillated between recognizing cryptocurrencies as currency, investment instruments, or even criminalizing their use as money substitutes.
Thus, in the context of what would have been the USSR's legal framework, Bitcoin would be classified as property under the newer Russian laws, which can be seen as an extension or evolution of Soviet legal frameworks in modern Russia. However, this classification comes from contemporary Russian legislation rather than any direct Soviet-era law.