Regarding this:

"Yes, when a taxpayer successfully “mines” virtual currency, the fair market value of the virtual currency as of the date of receipt is includible in gross income."

I am assuming that since 0.1 or less coins can be transferred at a time and potentially several times each day, it would be allowable to summarize that X number of coins were mined in a month then one can take the average coin price for said month and use that logic for calculating income, coin value, etc..? I believe as long as it is consistent for all coins and months for the year that they would accept that?