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Collectibles Rule

Gold IRA Glossary

The tax rule treating an IRA's investment in collectibles, including artwork, antiques, gems, and most coins, as an immediate taxable distribution of the amount invested. IRC Section 408(m) creates the exception that allows certain bullion and coins to be held in an IRA when purity and custody requirements are met. This rule is why buying non-approved coins inside a Gold IRA has tax consequences.

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