Based on existing laws, I believe miners (but not hashers) are free to recognize gains on any coins they create when a gain is realized, and a court challenge would rule in their favour. But understand what this would mean: it would mean that mining on P2P pool imposes no reporting requirements on you, whereas mining at a pool like GHash.io does.
Yes, I agree with this observation. I have legacy coins that I CPU solo-mined back in 2010. I figure my tax basis is essentially zero dollars for these.