C.F.R. » Title 31 » CHAPTER II—FISCAL SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—BUREAU OF THE FISCAL SERVICE › PART 353—REGULATIONS GOVERNING DEFINITIVE UNITED STATES SAVINGS BONDS, SERIES EE AND HH › Subpart G—Interest

31 C.F.R. § 353.30

Series EE bonds

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Definitive Series EE bonds were issued at a discount. The accrued interest is added to the issue price at stated intervals and is payable only at redemption as part of the redemption value. Information regarding interest rates and redemption values is found in Department of the Treasury Circular, Fiscal Service Series No. 1-80 (31 CFR part 351).

[44 FR 76441, Dec. 26, 1979, as amended at 76 FR 66856, Oct. 28, 2011]
Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Lobs v. Comm'r, 2015 T.C. Summary Opinion 17 (Tax Ct. 2015).
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Lobs v. Comm'r, 2015 T.C. Summary Opinion 17 (Tax Ct. 2015). · cites it 2× “In addition, petitioner concedes that she overreported the amount of tax withheld for 2010 by $54.”
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