Wow, thanks for the response. For the first tax component (income tax) could the fair market value be affected by the ability to sell the property? The reason I ask is because it is impossible to sell steem power on the day you receive it and in a bear market you could be forced to sell it much lower than the value on the day it was received as payment. In an extreme scenario, someone could owe more taxes than the property was worth by the time they had the chance to sell it. Thanks