A bill to provide that for purposes of assessing the taxable gain of a taxpayer, the Internal Revenue Service shall treat income in the form of United States coins or currency as income received in the amount of the face value of such coins or currency.

Provides that, for purposes of assessing the taxable gain of a taxpayer, the Internal Revenue Service shall treat income received by such taxpayer in the form of U.S. coins or currency as income received in the amount of the face value of such coins or currency.