§ 352.3. Registration and issue.

133 words·~1 min read·/us/cfr/t31/s§ 352.3·

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(a)Registration. Series HH bonds may be registered as set forth in subpart B of 31 CFR part 353, also published as Department of the Treasury Circular, Fiscal Service Series No. 3-80.

(b)Validity of issue. A bond is validly issued when it is registered as provided 31 CFR part 353, also published as Department of the Treasury Circular, Fiscal Service Series No. 3-80, and bears an issue date and appropriate validation indicia.

(c)Taxpayer identifying number. The registration of a bond must include the taxpayer identifying number of the owner or first-named co-owner. The taxpayer identifying number of the second-named coowner or beneficiary is not required but its inclusion is desirable. \[54 FR 40249, Sept. 29, 1989, as amended at 57 FR 14286, Apr. 17, 1992; 71 FR 46857, Aug. 15, 2006\]

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31 CFR 353

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§ 352.3

Registration and issue.

Cite31 CFR 353

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