[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.