主题：【原创】炒金记 -- MRandson

http://www.irs.gov/retirement/article/0,,id=111413,00.html#invest

Are there any restrictions on the things an IRA can be invested in?

The law does not permit IRA funds to be invested in collectibles.

If an IRA invests in collectibles, the amount invested is considered distributed in the year invested. The account owner may have to pay a 10% additional tax on early distributions.

Here are some examples of collectibles:

Artwork,

Rugs,

Antiques,

Metals - there are exceptions for certain kinds of bullion,

Gems,

Stamps,

Coins - there are exceptions for certain coins minted by the U.S. Treasury,

Alcoholic beverages, and

Certain other tangible personal property.

Check Publication 590, Individual Retirement Arrangements (IRAs), for more information on collectibles.

Finally, IRA trustees are permitted to impose additional restrictions on investments. For example, because of administrative burdens, many IRA trustees do not permit IRA owners to invest IRA funds in real estate. IRA law does not prohibit investing in real estate but trustees are not required to offer real estate as an option.