I was looking to swap 100 ounces that I had picked up in 2004. And it just seemed like a big old deal. I tried to convince the owner that if we just swapped it would not be a "sale" but he said "NO DICE". It makes sense because he has to show his "cost basis" when he sells and a swap has "no recorded" cost basis.

After that I decided just to keep stacking until I needed the cash or the price rose so much that I could no longer afford the stack.

I do seem to recall that when silver hit $50 there were a ton of articles about all the information needed for sales of precious metals, silver but gold seemed to be more of the target.