Please see this partial answer from Critter.
Not every transfer of funds is considered a sale. For the user, sending bitcoins from one wallet to another wallet, for example, is only a transfer and not a sale since the user is still in possession of the coins.
You should keep your own records for best results and update the report accordingly, “For example, if you transfer funds offsite to a desktop wallet, and then back again, you would not count this as a sale of digital currency.”
