StacksVerified U.S. regulatory reference

31 CFR §359.8

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A bond accrues interest based on both a fixed rate of return and a semiannual inflation rate. A single, annual rate called the composite rate reflects the combined effects of the fixed rate and the semiannual inflation rate. For more information, see appendix B of part 359.