31 CFR 330.6 - Securities eligible for special endorsement.
(2) Eligible savings bonds of Series E and EE and savings notes to be redeemed in exchange for Series HH bonds under the provisions of Circular No. 2-80 (31 CFR part 352).
(b) Securities which may not be specially endorsed. The special endorsement procedure may not be used in any case in which payment or exchange:
(2) Requires documentary evidence, under regulations contained in Circulars Nos. 530 and 3-80 (31 CFR parts 315 and 353, respectively), except as indicated in § 330.5.
(c) Securities owned by nonresident aliens. As securities owned by a nonresident alien individual, or a nonresident foreign corporation, partnership, or association, may be subject to the nonresident alien withholding tax, bonds and notes held or received by an agent for the account of such owners must be forwarded to a TRS Site for redemption, even though the agent may specially endorse the securities.
[53 FR 37519, Sept. 26, 1988, as amended at 77 FR 16169, Mar. 20, 2012]
Title 31 published on 2014-07-01
no entries appear in the Federal Register after this date.