Around 0:46 seconds thru the video, Tom Lee says that "as soon as you receive coins from an ICO, that is taxable" . I thought when you invest in an ICO, that is taxable because the price of ETH might be higher at the time of investing in ICO than when you actually bought the ETH. Just receiving coins from ICO should not be taxable until you actually sell the coins. Any thoughts on this, please? Thanks so much