### Question
How is the term bond defined?


### Answer
The term **bond** is defined in *26 CFR § 1.170A-3* as the following:

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

#### Citation:
  - *26 CFR § 1.170A-3*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

