This pamphlet is designed to highlight various "legal aspects" of United States Savings Bonds, with emphasis on tax liability and reissues. While intended primarily for lawyers, trust officers, accountants, and legal representatives of estates, it may also serve as a guide for anyone who has decisions to make concerning the disposition of outstanding savings bonds or the form of registration for new bonds. Subjects are discussed here only in summary form. The pamphlet is not intended as a substitute for complete and qualified legal advice. For further details, see the regulations contained in current editions of official Treasury Circulars listed below and referred to in the text
