### Question
What is the definition of bond?


### Answer
The definition of **bond** is as follows 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 > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

