For US Tax purposes, would it not be appropriate to divide mining income between the bitcoin 'reward' and the 'transaction fee' associated with the accepted block. The former involves a very unique economic transaction that we all feel is open for interpretation. The transaction fee we receive is another matter. Those generating a transaction either intentionally or there mining software allocates the fee to prompt inclusion in the block when it is constructed.
thougths?
How is the 'reward' different from lottery winnings or a treasure trove (both taxable eg: Cesarini v. United States, 296 F.Supp. 3 (N.D. Ohio 1969)? In particular, if a US based lottery pool were involved, with the pool as a counterparty, how would the counterparty record (and report) the transaction?