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The American Platinum Eagle is the official platinum bullion coin of the United States. In 1995, Director of the United States Mint Philip N. Diehl, American Numismatic Association President David L. Ganz, and Platinum Guild International Executive Director Jacques Luben began the legislative process of creating the Platinum Eagle. After over two years of work, the coins were first released by the United States Mint in 1997. It is offered in 1/10, 1/4, 1/2, and 1 troy oz varieties and consists of .9995 fine platinum. The American Platinum Eagle is authorized by the United States Congress,〔Public Law 104-208, Title V (Page 110 STAT 3009-348, Sec. 524), enacted September 30, 1996; http://en.wikisource.org/wiki/Page:United_States_Statutes_at_Large_Volume_110_Part_4.djvu/511〕 and is backed by the United States Mint for weight and content. Proof and uncirculated versions of the coins are also made for coin collectors. The proof American Platinum Eagles are unique in the fact that they are the only U.S. bullion coins that have a yearly alternating design on the reverse. Because it may be considered commodity platinum rather than a rare coin, the American Platinum Eagle may be placed in an Individual Retirement Account in the United States. Collectibles such as rare coins and dolls are forbidden from being held in such an account. Thus, the United States Securities and Exchange Commission believes that the Platinum Eagle will not appreciate beyond its metal value. ==Specifications== Note: The 1/10, 1/4, and 1/2 troy oz coins are identical in design to the 1 troy oz coin except for the markings on the reverse side that indicate the weight and face value of the coin (for example, ''.9995 PLATINUM 1 OZ.''). As is often the case with bullion coins, the face values of these coins ($10, $25, $50, and $100) are their legal values reflecting their issue and monetize value as coins. They are legal tender for all debts public and private at their face values. These face values do not reflect their intrinsic value which is much greater. However the U.S. Government has taken the position that paying debts with such coins at their face value, where the face value is lower than its intrinsic value, will implicate money laundering and tax evasion statutes.〔(U.S. v. Kahre )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「American Platinum Eagle」の詳細全文を読む スポンサード リンク
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