[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR359.31]

[Page 446]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
         CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
 
PART 359_OFFERING OF UNITED STATES SAVINGS BONDS, SERIES I--Table of 
Contents
 
               Subpart B_Definitive Series I Savings Bonds
 
Sec.  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.