Mining? This is about buying bitcoin on an exchange and using it like a security.
"mining stuff" i.e. all owned e-coins. Please don't be so pedantic when you can optimistically derive semantics yourself by just giving a little bit of good will to my statement instead of expecting a text-book definition.
Technically, united states still taxes worldwide income. There is some credit, but still...
What does any of this have to do with mining?
Miners would pay income tax, not capital gains...
Capital gains from active trading is taxed in Switzerland though.