Comment:
Donovan Campbell, Jr., Rendering unto Caesar: The Taxation of Gold Transactions, 53 TEXAS L. REV. 509 (1975).
 

Abstract:
Written immediately following the reinstitution of private ownership and trading in gold in the U.S., this comment examines the tax implications of the major categories of gold transactions. For tax purposes, the author examines gold by analogy to foreign currency and commodities. The comment includes discussions of the tax ramifications of typical gold transactions undertaken by the individual investor, the broker, and the dealer.