31 CFR § 346.0 - Offering of bonds.
---
identifier: "/us/cfr/t31/s346.0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 346.0 - Offering of bonds."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "346.0"
section_name: "Offering of bonds."
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "346"
part_name: "REGULATIONS GOVERNING UNITED STATES INDIVIDUAL RETIREMENT 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; 12 U.S.C. 391; 31 U.S.C. 3106 3125, 3126."
regulatory_source: "40 FR 4240, Jan. 28, 1975, unless otherwise noted."
cfr_part: "346"
---
# 346.0 Offering of bonds.
The Secretary of the Treasury, under the authority of the Second Liberty Bond Act, as amended, and pursuant to the Employee Retirement Income Security Act of 1974, offers for sale, beginning January 1, 1975, bonds of the United States, designated as United States Individual Retirement Bonds. The bonds will be available for investment only to individuals eligible to make deductions on their Federal income tax returns for retirement savings, as provided in section 2002 of the latter Act. This offering of bonds will terminate on April 30, 1982.
[40 FR 4240, Jan. 28, 1975, as amended at 47 FR 18596, Apr. 30, 1982]