### Question
What does bond mean?


### Answer
**Bond** has the following meaning in *26 CFR § 1.170-1*:

> any bond, debenture, note, or certificate or other evidence of indebtedness.

#### Citation:
  - *26 CFR § 1.170-1*
  - Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

