### Question
How is the "serially-numbered advice of transaction" defined?


### Answer
The term **serially-numbered advice of transaction** is defined in *26 CFR § 1.1012-1* as follows -

> the confirmation (prescribed in 31 CFR 306.116) issued by the Reserve Bank which is identifiable by a unique number and indicates that a particular written instruction to the Reserve Bank with respect to the deposit or withdrawal of a specified book-entry security (or securities) has been executed; 

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