### Question
Can you define what other security of the United States means?


### Answer
**Other security of the United States** is defined as the following in *26 CFR § 1.1012-1*:

> a bond, note, certificate of indebtedness, bill, debenture, or similar obligation which is subject to the provisions of 31 CFR part 306 or other comparable Federal regulations and which is issued by (*1*) any department or agency of the Government of the United States, or (*2*) the Federal National Mortgage Association, the Federal Home Loan Banks, the Federal Home Loan Mortgage Corporation, the Federal Land Banks, the Federal Intermediate Credit Banks, the Banks for Cooperatives, or the Tennessee Valley Authority;

#### Citation:
  - *26 CFR § 1.1012-1*
