Title 31: Money and Finance: Treasury
PART 359—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES I
Subpart B—Definitive Series I Savings Bonds
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§ 359.31 What definitive Series I savings bonds are included in the computation?
In computing the purchases for each person, we include the following outstanding definitive bonds purchased in that calendar year:
(a) All bonds registered in the name of and bearing the taxpayer identification number (TIN) of that person alone or as co-owner;
(b) All bonds registered in the name of the representative of the estate of that person and bearing that person's TIN; and
(c) All gift bonds registered in the name of that person but bearing the TIN of the purchaser.
