§351.43. Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?
31 C.F.R. § 351.43
The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond was 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.
Notes, amendments, and revision history
Amendments
[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011]
Authority
Authority: 5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3105.
Source
Source: 68 FR 24796, May 8, 2003, unless otherwise noted.
Amendments
[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011]