### Question
Can you define what bond means?


### Answer
**Bond** is defined as the following in *26 CFR § 1.170-1*:

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

#### Citation:
  - *26 CFR § 1.170-1*
  - Heading: **PART 1—INCOME TAXES > SUBCHAPTER A—INCOME TAX (Continued) > SUBCHAPTER A—INCOME TAX (Continued)**

