31 CFR 359.28 - Are taxpayer identification numbers (TINs) required for the registration of definitive Series I savings bonds?

Regulations last checked for updates: Nov 22, 2024

Title 31 - Money and Finance: Treasury last revised: Nov 18, 2024

View all text of Subpart B [§ 359.25 - § 359.44]

§ 359.28 - Are taxpayer identification numbers (TINs) required for the registration of definitive Series I savings bonds?

The registration of a definitive Series I savings bond must include the TIN of the owner or first-named coowner. If the bond was purchased as a gift or award and the owner's TIN is not known, the TIN of the purchaser must be included in the registration of the bond.

[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66856, Oct. 28, 2011]

authority: 5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3105.

source: 67 FR 64278, Oct. 17, 2002, unless otherwise noted.

cite as: 31 CFR 359.28