Articles Tagged: Bullion

This page serves as a comprehensive resource for investors interested in precious metals bullion. It functions as a central hub for articles and guides that explain the value of gold, silver, and platinum bullion, and how it can be used as a tangible asset for wealth preservation.

By providing clear and authoritative information on this key investment category, American Rararities establishes itself as a knowledgeable and trustworthy leader in the precious metals market. This strategy builds a strong foundation of trust with investors, encouraging them to seek out the company for a professional and fair appraisal when they are ready to buy or sell bullion.

Read more about the article Gold IRA Coins: IRS Rules on Eligible Coins, Collectibles and Liquidation
IRS Publication 590-B (2025), cover, from irs.gov; U.S. government work, public domain (IRS logo not shown). Coin photos: United States Mint, public domain, via Wikimedia Commons (library media 42737).

Gold IRA Coins: IRS Rules on Eligible Coins, Collectibles and Liquidation

A plain-English guide to gold IRA coins for owners, beneficiaries and their advisors: what section 408(m) allows, why rare and numismatic coins are prohibited collectibles, why the trustee must hold the metal, how in-kind distributions are taxed and what to do with inherited IRA metals.

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Read more about the article Coin Appraisal for Estate Tax: An IRS Documentation Checklist for CPAs
Coin Appraisal for Estate Tax: An IRS Documentation Checklist for CPAs, from American Rarities. IRS form images: Schedule F (Form 706) and Schedule A (Form 8971), August 2025 revisions, from irs.gov; U.S. government works, public domain. NGC-certified 1851 gold dollar and 1884-O Morgan dollar: photo by BrayLockBoy, CC BY-SA 4.0, via Wikimedia Commons (File:NGC Slabbed 1851-P Gold and 1884-O Morgan Dollar side by side.jpg); background removed and shadow added by American Rarities, shared under the same license.

Coin Appraisal for Estate Tax: An IRS Documentation Checklist for CPAs

A checklist for CPAs and tax preparers on coin appraisal for estate tax: Form 706 and Schedule F requirements, the expert appraisal under oath, fair market value and the alternate valuation date, bullion versus collectible coins, step-up in basis and Form 8971 consistency, valuation penalties and the records that hold up on examination.

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Read more about the article A “What to Do First” Guide for Professional Organizers and Downsizing Experts
A “What to Do First” Guide for Professional Organizers and Downsizing Experts, from American Rarities. Whitman Franklin half dollar folder page: photo by Bruxton, public domain, via Wikimedia Commons (File:Franklin half dollar Whitman coin folder first page.jpg). Series 1923 $1 silver certificate: National Numismatic Collection, Smithsonian, image by Godot13 via Wikimedia Commons; public domain design (PD-USGov-money, PD-Art), scan licensed CC BY-SA 4.0 outside the U.S.; background removed. 1925 Peace dollar ANACS MS64 holder: photo by American Rarities. Dime, quarter and dollar coin rolls: cropped from a photo by Protobowladdict, CC BY 4.0, via Wikimedia Commons (File:UscoInrolls.jpg), background removed and rotated. Items cut out and shown at true relative size by American Rarities. Cardboard background: photo by Humusak, CC0, via Wikimedia Commons (File:Cardboard-546867.jpg).

A “What to Do First” Guide for Professional Organizers and Downsizing Experts

A “what to do first” guide for professional organizers, senior move managers, downsizing specialists and estate sale companies who find coins, bullion or paper money while clearing a home: the first hour, where coins hide, quick recognition, chain of custody and an inventory sheet, who can sell, keeping cherry-pickers away, a free appraisal and a printable checklist.

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Read more about the article A Guide for CPAs and Tax Pros on Step-Up in Basis and Date-of-Death Values
A Guide for CPAs and Tax Pros on Step-Up in Basis and Date-of-Death Values, from American Rarities. PCGS 1886-S $10 holder (Saddle Ridge Hoard): photo courtesy of Kagin’s, Inc., CC BY-SA 3.0, via Wikimedia Commons (File:Saddle Ridge Hoard 1886-S 10 dollar slab.gif). NGC 1922 Peace dollar holder: lightly sharpened from a photo by Bruxton, CC0, via Wikimedia Commons (File:1922 Peace dollar from the Great Montana Collection graded and slabbed by NGC.jpg). ANACS 1887 Morgan dollar holder: cropped and lightly sharpened from a photo by Bruxton, CC BY-SA 4.0, via Wikimedia Commons (File:Variety of coin slabs.jpg). American Gold Eagles (1 oz and 1/10 oz): United States Mint, public domain, via Wikimedia Commons (File:Liberty $50 Obverse.png, File:One Tenth Ounce American Gold Eagle reverse.jpg). Coin designs: public domain. Holders cut out and coins shown at true relative size by American Rarities; holder sizes as photographed. Walnut tabletop: “American walnut veneer” scan by Poly Haven, CC0.

A Guide for CPAs and Tax Pros on Step-Up in Basis and Date-of-Death Values

A professional guide for CPAs and tax preparers on step-up in basis for inherited coins, bullion and collectibles: the date-of-death fair market value standard, retail versus wholesale, bullion versus numismatic valuation, appraisal documentation, the alternate valuation date, consistent basis and Form 8971, the 28% collectibles rate, the NIIT, holding period, reporting, community property and common mistakes.

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