StacksVerified U.S. regulatory reference

31 CFR §339.4

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Exchanges by owners who:
  1. (a)Report the interest on all of their securities annually for Federal income tax purposes, or
  2. (b)Who elect to report all such interest in the year of the exchange, or
  3. (c)Who are tax-exempt under the provisions of the Internal Revenue Code of 1954 and the regulations issued thereunder,