Well, the definition of income in the USA includes [1]: > income means all income from whatever source derived Then it only proceeds to except certain things.

Well, the definition of income in the USA includes [1]: > income means all income from whatever source derived Then it only proceeds to except certain things. So the better question, from the perspective of tax laws are: "are there any laws in this space that takes away the IRS's very clear authority to treat crypto earnings/losses like any other income" [1] https://www.law.cornell.edu/uscode/text/26/61 https://www.law.cornell.edu/uscode/text/26/61