Unfortunately, this isn't an easy question to answer. It looks like it's going to take me 5 articles, and I do't know if that will even do it.

For starters, it depends on how you made them. If you bought them, it's a pretty clear capital asset subject to capital gains if you hold it over a year, or regular income tax (as a trader) if you hold it under a year.

If you earn it, well, that's why I'm writing these posts - to figure that out.