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 359—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES I > SUBPART B—Definitive Series I Savings Bonds (§359.25 to §359.41-359.44) > 359.28—Are taxpayer identification numbers (TINs) required for the registration of definitive Series I savings bonds?

359.28—Are taxpayer identification numbers (TINs) required for the registration of definitive Series I savings bonds?

The registration of a definitive Series I savings bond must include the TIN of the owner or first-named coowner. 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.

Code of Federal Regulations

[71 FR 46857, Aug. 15, 2006]