| http://www.w3.org/ns/prov#value | - A reissue transaction is a reportable event if a living owner, principal co-owner, surviving co-owner, beneficiary, or other person entitled to ownership (for example, an heir upon the death of persons named on the bond) is not named owner or principal co-owner in the new registration on the bond issued in the transaction. (See IRS Publication 550, Investment Income and Expenses.)
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