Regulations last checked for updates: Feb 09, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
All TitlesTitle 31Chapter IIPart 343Subpart B - Subpart B—Tax and Loss Bonds
View all text of Subpart B [§ 343.2 - § 343.5]
§ 343.5 - Taxation.

Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any possession of the United States or of any local taxing authority.

authority: 5 U.S.C. 301; 26 U.S.C. 832; 31 U.S.C. 3102.
source: 62 FR 49914, Sept. 24, 1997, unless otherwise noted.
cite as: 31 CFR 343.5
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