,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #fgij  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ab1      
#bjah,mr4 ,mooney of ,west ,virginia    
7for himself and ,mr4 ,labrador7        
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
clarify that gain or loss on the sale or
 exchange of certain coins or bullion is
 exempt from recognition4  #a4 ,short   
title ,this ,act may be cited as the    
,monetary ,metals ,tax ,neutrality ,act 
of #bjah4  #b4 ,exemption from          
recognition of gain or loss from sale of
 certain coins or bullion  7a7 ,in      
general ,subchapter ,o of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after part ,,iv   
the following new part3  ,v ,sale of    
,certain ,coins or ,bullion  ,sec4      
#ajga4 ,sale of certain coins or        
bullion4  #ajga4 ,sale of certain coins 
or bullion  ,no gain or loss shall be   

recognized on the sale or exchange of-- 
7#a7 gold1 silver1 platinum1 or         
palladium coins minted and issued by the
 ,secretary at any time1 or  7#b7       
refined gold or silver bullion1 coins1  
bars1 rounds1 or ingots which are valued
 primarily based on their metal content 
and not their form4  4  7b7 ,clerical   
amendment ,the table of parts for       
subchapter ,o of chapter #a of such     
,code is amended by inserting after the 
item relating to part ,,iv the following
 new item3  ,part ,v--,sale of ,certain 
,coins or ,bullion  4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to sales or         
exchanges after ,december #ca1 #bjah4