,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ajhi  ,,in ,,the ,,house ,,of  
,,representatives  ,february #g1        
#bjai,mr4 ,mooney of ,west ,virginia    
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 #bjai4  #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 ,v4 ,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 #bjai4