31 CFR § 343.5 - Taxation.

---
identifier: "/us/cfr/t31/s343.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 343.5 - Taxation."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "343.5"
section_name: "Taxation."
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "343"
part_name: "REGULATIONS GOVERNING THE OFFERING OF UNITED STATES MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 26 U.S.C. 832; 31 U.S.C. 3102."
regulatory_source: "62 FR 49914, Sept. 24, 1997, unless otherwise noted."
cfr_part: "343"
---


# 343.5 Taxation.

Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any possession of the United States or of any local taxing authority.