I guess most reasonable answer is that you should include anything that would transfer a significant amount of money to the IRS. Starbucks points and FFXIV gold may be theoretically included, but the liquidity for those is so small that the IRS just doesn't care and would never enforce it. They don't want that $100. What they're trying to do here is get a cut of the billions of dollars that come from crypto.
I know that's probably obvious to you, but I don't think there's much more to it. It's just another way to make money.
I know that's probably obvious to you, but I don't think there's much more to it. It's just another way to make money.