31 C.F.R. § 352.10 Taxation.
Title 31 - Money and Finance: Treasury
The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue Code of 1954, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or interest by any State or any local taxing authority.
Title 31: Money and Finance: Treasury
PART 352—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES HH
§ 352.10 Taxation.
