I was just reading about how bullion dealers are required to file a USA 1099-B when someone sells 25 or more 1oz gold Maple Leafs, Kruggerrands or Mexican Onzas through them, but that there is no such requirement for other 1oz gold coins like the Austrialian or American gold 1oz coins. http://www.jmbullion.com/reportable-bullion-transactions-infographic/

Why would that be the case when the different country coins are essentially identical? Is it simply that the law is old and has not been updated for newer coins?