CFR > Title 31 - Money and Finance: Treasury > SUBTITLE B—Regulations Relating to Money and Finance > CHAPTER II—FISCAL SERVICE, DEPARTMENT OF THE TREASURY (parts 200 to 391) > SUBCHAPTER B—BUREAU OF THE PUBLIC DEBT (parts 306 to 391) > PART 351—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES EE > SUBPART D—Book-Entry Series EE Savings Bonds (§351.60 to §351.72-351.80) > 351.66—What book-entry Series EE savings bonds are included in the computation?

351.66—What book-entry Series EE 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 the recipient has become entitled to the transferred bonds due to the death of the registered owner.