Does A Taxpayer Who “Mines” Virtual Currency Realize Gross Income Upon Receipt Of The Virtual Currency Resulting From Those Activities?

For example, uses computer resources to validate Bitcoin transactions and maintain the public Bitcoin transaction ledger

Yes, when a taxpayer successfully “mines” virtual currency, the fair market value of the virtual currency as of the date of receipt is includible in gross income. See Publication 525, Taxable and Nontaxable Income, for more information on taxable income.