OK, so it's just whatever money is made as "profit" after cost of tools, materials, electricity... I wonder if "labor" counts in there too. Probably not. But applying that to the taxes on crypto... then one should be able to deduct the cost of the equipment (in this case, GPU's + computer parts) and electricity right, then pay taxes on the remainder? And I guess buying and selling is a totally different topic which probably falls into the same kind of capital gains methods like stock/bond/precious metals/etc etc?