31 CFR §330.6
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)General authority. A qualified agent is authorized to affix the special endorsement to:
- (b)Securities which may not be specially endorsed. The special endorsement procedure may not be used in any case in which payment or exchange:
- (c)Securities owned by nonresident aliens. As securities owned by a nonresident alien individual, or a nonresident foreign corporation, partnership, or association, may be subject to the nonresident alien withholding tax, bonds and notes held or received by an agent for the account of such owners must be forwarded to a TRS Site for redemption, even though the agent may specially endorse the securities.