If you share our conviction that liquidity and transparency should remain of utmost importance for any investment, the best method to gain exposure to depressed gold prices is to buy the stocks of publicly traded gold-mining companies, which typically offer more upside potential than the underlying commodity or ETFs designed to mimic the spot price.
The proposed regulations provide that if a taxpayer sells an interest in an S corporation or partnership interest on the installment method, any adjustment to net gain is computed in the year of sale and is taken into account proportionately as each payment is received and gain is recognized.