According to IRS Notice 2014-21 on virtual currencies, "For federal tax purposes, virtual currency is treated as property." Why stop there IRS? You're forgetting to tax the exchange of .xls, .txt/.docx, SMS/MMS, tweets, DMs, WhatsApp chats, and every other digital text file!
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The files you mention are also property and would be taxed the same as BTC if exchanged for value. If I sell you a text file for something of value (USD, a car, a cow), there is taxable gain.
What about if I exchange on file for another file? How do you determine whether one or the other file or both have "value", and how much is that value?
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Unfortunately it's subjective. The IRS standard is the value is "The amount at which the property would change hands between a willing buyer and willing seller, when the former is not under any compulsion to buy, and the latter is not under any compulsion to sell...
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both parties having reasonable knowledge of relevant facts."
End of conversation
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