Code of Federal Regulations Title 31. Money and Finance–Treasury § 31.328.5 Forms of endorsement

(a) When presented by banks—

For presentation to the Federal Reserve Bank of ____________, Fiscal Agent of the United States, for redemption at par in payment of Federal estate taxes, in accordance with written instructions submitted by ______________. (Insert name of presenting bank)

(b) For conversion to book-entry securities. The endorsement placed on a bearer security presented for conversion to a book-entry security shall be in the following form:

For presentation to the Federal Reserve Bank of ______________, Fiscal Agent of the United States, for conversion to book- entry securities by ______________. (Insert name of presenting bank)

(c) When presented by Service Center Directors or District Directors, Internal Revenue Service. The endorsement placed on a bearer security by a Service Center Director or a District Director, Internal Revenue Service, should be in the following form:

For presentation to the Federal Reserve Bank of ________; Fiscal Agent of the United States, for redemption, the proceeds to be credited to the account of the Service Center Director, Internal Revenue Service, at ______, for credit on the Federal ________ (Income, gifts, or other) taxes due from __________. (Name and address)