All this has given me a thought. If in the video game based economy for TF2 you receive a hat that can be traded on the marketplace or traded to others, do you

All this has given me a thought. If in the video game based economy for TF2 you receive a hat that can be traded on the marketplace or traded to others, do you have to consider that a taxable event? If you have something rare and it's potential value goes up, is it a capital gain? Is the depreciation similarly a loss?