### Question
What is the definition of bond?


### Answer
The definition of **bond** is as follows in *26 U.S.C. § 1286*:

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

#### Citation:
  - *26 U.S.C. § 1286*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS > Subpart D-Miscellaneous Provisions**

