Regulations last checked for updates: Nov 25, 2024

Title 31 - Money and Finance: Treasury last revised: Nov 18, 2024
All TitlesTitle 31Chapter IIPart 343Subpart B - Subpart B—Tax and Loss Bonds
View all text of Subpart B [§ 343.2 - § 343.5]
§ 343.5 - Taxation.

Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any possession of the United States or of any local taxing authority.

authority: 5 U.S.C. 301; 26 U.S.C. 832; 31 U.S.C. 3102.
source: 62 FR 49914, Sept. 24, 1997, unless otherwise noted.
cite as: 31 CFR 343.5
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