A BTC transfer from Nicehash Internal Wallet to Coinbase BTC wallet is a non-taxable event right? It's just a relocation of property without liquidation?
it is only a transfer. cryptos are not oficially recognized payment methods. only if you transfer them into fiat currency they become taxable and only from the moment they land on your bank account and only if your do not reinvest them 
miners should do books of for income and expanses to calculate the profit and loss
miners should do books for changes in prices difference between the timestamp the currency came into the trading plattform and the timestamp it has been sold. the difference is profit or loss which should be accumulated and calculated on years basis.
excel ist still best tool
