31 C.F.R. § 359.32 What definitive Series I savings bonds are excluded from the computation?
Title 31 - Money and Finance: Treasury
In computing the purchases for each person, the following are excluded: (a) Bonds on which that person is named as beneficiary; (b) Bonds to which that person has become entitled upon the death of the registered owner; (c) Bonds to which that person has become entitled by virtue of the termination of a trust or the occurrence of a similar event; and (d) Bonds that are purchased and redeemed within the same calendar year.
Title 31: Money and Finance: Treasury
PART 359—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES I
Subpart B—Definitive Series I Savings Bonds
§ 359.32 What definitive Series I savings bonds are excluded from the computation?
