[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR346.0]

[Page 283]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
         CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
 
PART 346--REGULATIONS GOVERNING UNITED STATES INDIVIDUAL RETIREMENT BONDS--Table of Contents
 
Sec. 346.0  Offering of bonds.

    The Secretary of the Treasury, under the authority of the Second 
Liberty Bond Act, as amended, and pursuant to the Employee Retirement 
Income Security Act of 1974, offers for sale, beginning January 1, 1975, 
bonds of the United States, designated as United States Individual 
Retirement Bonds. The bonds will be available for investment only to 
individuals eligible to make deductions on their Federal income tax 
returns for retirement savings, as provided in section 2002 of the 
latter Act. This offering of bonds will terminate on April 30, 1982.

[40 FR 4240, Jan. 28, 1975, as amended at 47 FR 18596, Apr. 30, 1982]