The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond was purchased as a gift or award and the owner's TIN is not known, the TIN of the purchaser must be included in the registration of the bond. [71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011] Sec. Sec. 351.44-351.45 [Reserved]