Rule 31 of 32 in this unit2.1.2

2.1.2 Debt Instruments

SIE outline 2.1.2

Exempt From State and Local Tax

31 U.S.C. ยง3124(a): exempt from state/local tax, except franchise and estate taxes. Federal tax is still owed.

The trick

Common trap: Government paper is tax-free, full stop. Correct: Treasury: federal yes, state no. Muni: the reverse. Name the issuer, then apply that issuer's exemption.

The method for this kind of question
  1. Term + payment form names the instrument.

Now answer

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