### Question
How does the law define bond?


### Answer
Under *26 CFR § 1.170-1*, **bond** is defined as:

> 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)**

