### Question
How does Computation of Taxable Income define bond?


### Answer
Under *26 U.S.C. § 170*, **bond** is defined as:

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

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

