(2) Collectible defined For purposes of this subsection, the term “collectible” means— (A) any work of art, (B) any rug or antique, (C) any metal or gem, (D) any stamp or coin, (E) any alcoholic beverage, or (F) any other tangible personal property specified by the Secretary for purposes of this subsection.


26 USC § 408(m)(2)

Scoping language

For purposes of this subsection
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