31 C.F.R. § 351.43 Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?
Title 31 - Money and Finance: Treasury
The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond is being 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]
Title 31: Money and Finance: Treasury
PART 351—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES EE
Subpart C—Definitive Series EE Savings Bonds
§ 351.43 Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?