31 CFR Part 343 — Regulations Governing the Offering of United States Mortgage Guaranty Insurance Company Tax and Loss Bonds

PART 343—REGULATIONS GOVERNING THE OFFERING OF UNITED STATES MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS 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. Subpart A—General Information § 343.0 Offering of bonds. The Secretary of the Treasury, under the authority of the Second Liberty Bond Act, as amended, and pursuant to paragraph 832(e) of the Internal Revenue Code of 1954, offers for sale only to companies organized and engaged in the business of writing mortgage guaranty insurance within the United States, bonds of the United States designated as Mortgage Guaranty Insurance Company Tax and Loss Bonds, hereinafter referred to as tax and loss bonds. The bonds are issued in a minimum amount of $1,000 or in any larger amount, in increments of not less than $1.00. This offering will continue until terminated by the Secretary of the Treasury. § 343.1 General provisions. (a) Regulations. http://www.fiscal.treasury.gov/. (b) Issuance. (c) Fiscal agents. (d) Debt limit contingency. (e) General redemption provisions. (f) Reservations. (g) Forms and additional information. http://www.fiscal.treasury.gov/. Subpart B—Tax and Loss Bonds § 343.2 Issue date and purchase. (a) Issue date. (b) Purchase. (Approved by the Office of Management and Budget under control number 1535-0127) § 343.3 Redemption. (a) General. (b) Method of payment. (c) Book-entry. (d) Registered. (Approved by the Office of Management and Budget under control number 1535-0127) § 343.4 Reissue. (a) General. (b) Correction of error. (c) Change of name. (d) Legal succession. (e) Conversion to book-entry. (Approved by the Office of Management and Budget under control number 1535-0127) § 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.

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