31 CFR Part 339 - EXCHANGE OFFERING OF UNITED STATES SAVINGS BONDS, SERIES H
- § 339.0 Offering of Series H bonds in exchange for Series E bonds and savings notes.
- § 339.1 Definitions of words and terms as used in this circular.
- § 339.2 Denominations.
- § 339.3 Exchanges with privilege of deferring reporting of interest for Federal income tax purposes.
- § 339.4 Exchanges without tax deferral.
- § 339.5 Governing regulations.
- § 339.6 Fiscal agents.
- § 339.7 Preservation of rights.
- § 339.8 Reservation as to terms of offer.
Authority:
Secs. 18, 20, and 22 of the Second Liberty Bond Act, as amended (40 Stat. 1309, 48 Stat. 343, 49 Stat. 21, 73 Stat. 621, all as amended; 31 U.S.C. 753, 754b, 757c), and 5 U.S.C. 301.
Source:
36 FR 23856, Dec. 15, 1971, unless otherwise noted.