Don't know if you boys have discussed the concept of constructive receipt when talking about business income derived from mining. I see alot of chatter here about having to keep track of every coin when you mine it and receive it from your pool. Since none of you ever pay an accountant, I suggest you google constructive receipt and learn about this accounting concept and think how you can apply it to the actual receipt of value for your mining activities. I'll give you a hint, you're going to have to make the argument that you actually can't use the coins you receive as a mining reward until you convert them to fiat because, well you know digital currencies are worthless and cannot be used in real life...