Methodology · Gold IRA Tax Rules
How We Verify Tax Rules
A tax rule reference is only as good as its weakest source. This page documents where every claim on Gold IRA Tax Rules comes from, in what order of authority, and what happens when a figure changes.
The source hierarchy
Claims are verified in this order; a lower source never overrides a higher one:
- Internal Revenue Code (IRC) — the statute itself: §402(c) for the 60-day rule, §72(t) for the 10% additional tax, §408 for IRA rules, §408A for Roth, §4975 for prohibited transactions.
- Treasury regulations — the regulations that interpret a section, cited by part.
- IRS publications and instructions — Pub 590-A, Pub 590-B, Pub 550, and the instructions for Forms 1099-R, 5329, 5498, 8606.
- IRS.gov guidance — retirement-plans pages, FAQs, notices.
- Custodian and plan documents — only for operational facts (how a transfer is requested), never for tax conclusions.
Dealer blogs, affiliate sites and forum threads are not sources. Where a dealer makes a tax claim, we quote the statute instead.
The five verification pillars
Every guide is checked against the same five pillars before it ships:
| Pillar | Weight | What it means |
|---|---|---|
| Primary-Source Basis | 30% | Every rule traces to the IRC section or IRS publication that decides it — §402(c), §72(t), §408, Pub 590-A/590-B — never to a dealer blog. |
| Check Dates & Currency | 20% | Dollar limits, ages and thresholds carry the date they were verified; IRS figures change and stale numbers are marked, not silently reused. |
| Trigger Mechanics | 20% | Each penalty page states what triggers it, what does not, and the exact step where people slip — the difference between a transfer and a taxable distribution. |
| Forms & Paperwork | 15% | The forms that carry each rule — 1099-R, 5329, 5498, 8606 — named in context, with the boxes and codes that matter. |
| Neutrality | 15% | No promised outcomes, no "tax-free" without conditions, no dealer scripts. Where a question needs a licensed professional, the guides say so. |
The weights describe emphasis, not scores: the site does not publish ratings, so nothing is scored or averaged. A guide that fails a pillar does not ship until it passes.
Check dates and updates
- Each guide shows a single "last checked" date for its facts.
- Annual figures (contribution limits, RMD ages, withholding rates) are re-verified each quarter.
- Legislative changes trigger out-of-cycle re-verification of affected guides.
- Stale figures are updated or explicitly marked — never silently reused.
What we refuse to do
- Promise outcomes: no "tax-free", "penalty-free" or "loophole" claims without the conditions that make them true.
- Give individualized advice or imply a licensed relationship.
- Rate or rank dealers — that is a different job with different incentives.
- Accept paid placement in, or editorial influence over, the tax guides.
Corrections
Errors are fixed at the source. Send the guide and the section number via the contact page; verified corrections update the page and its check date. Material corrections are noted in the guide itself.