359.51—What book-entry Series I savings bonds are included in the computation?

(a) We include all bonds that you purchased in that calendar year.

(b) Bonds purchased as gifts or in a fiduciary capacity are not included in the computation for the purchaser.

(c) Bonds transferred or delivered from one New Treasury Direct account to another New Treasury Direct account are included in the computation for the recipient, unless you have become entitled to the transferred bonds due to the death of the registered owner.

Code of Federal Regulations

[68 FR 24806, May 8, 2003]

CFR

359.51—What book-entry Series I savings bonds are included in the computation?

Code of Federal Regulations