Tax 3.095(4)(b)20. 20. General Services Administration Public Building Trust Participation certificates, 31 USC 3124.

Tax 3.095(4)(b)21. 21. Guam bonds, 48 USC 1423a.

Tax 3.095(4)(b)21g. 21g. National Credit Union Central Liquidity Facility, 12 USC 1795k (b).

Tax 3.095(4)(b)21r. 21r. Northern Mariana Islands, 48 USC 1801 and s. 607 (a) of the Covenant to Establish a Commonwealth of the Northern Mariana Islands.

Tax 3.095(4)(b)22. 22. Industrial Development bonds of East Samoa, 48 USC 1670.

Tax 3.095(4)(b)23. 23. Panama Canal Zone bonds, 31 USC 743-745.

Tax 3.095(4)(b)24. 24. Production Credit Association obligations, 12 USC 2077.

Tax 3.095(4)(b)25. 25. Proprietary zero-coupon certificates, 31 USC 3124.

Tax 3.095 Note Note: Proprietary zero-coupon certificates include CATS, TIGRs, Cougars, ETRs, Lions, STARs, Zebras, etc.

Tax 3.095(4)(b)26. 26. Puerto Rico Aqueduct and Sewer Authority revenue bonds, 48 USC 745.

Tax 3.095(4)(b)27. 27. Puerto Rico Electric Power Authority electric revenue bonds, 48 USC 745.

Tax 3.095(4)(b)28. 28. Puerto Rico Electric Power Authority power revenue bonds, 48 USC 745.

Tax 3.095(4)(b)29. 29. Puerto Rico Highway Authority revenue bonds, 48 USC 745.

Tax 3.095(4)(b)30. 30. Puerto Rico Industrial Development Company bonds, 48 USC 745.

Tax 3.095(4)(b)31. 31. Puerto Rico Municipal Finance Agency 1974 Series A bonds, 48 USC 745.

Tax 3.095(4)(b)32. 32. Puerto Rico Ports Authority revenue bonds, 48 USC 745.

Tax 3.095(4)(b)33. 33. Puerto Rico Public Buildings Authority public education and health facility bonds, 48 USC 745.

Tax 3.095(4)(b)34. 34. Puerto Rico Public Buildings Authority revenue bonds, 48 USC 745.

Tax 3.095(4)(b)35. 35. Puerto Rico Telephone Authority revenue bonds, 48 USC 745.

Tax 3.095(4)(b)36. 36. Puerto Rico Water Resource Authority Series B debentures, 48 USC 745.

Tax 3.095(4)(b)37. 37. Resolution Funding Corporation bonds, 12 USC 1441b (f) (7).

Tax 3.095(4)(b)38. 38. Student Loan Marketing Association obligations, 20 USC 1087-2 (L).

Tax 3.095(4)(b)39. 39. Tennessee Valley Authority bonds, 16 USC 831n-4 (d).

Tax 3.095(4)(b)40. 40. Territory of Hawaii bonds.

Tax 3.095(4)(b)41. 41. Territory of Puerto Rico bonds, 48 USC 745.

Tax 3.095(4)(b)42. 42. United States Postal Service bonds, 39 USC 2005.

Tax 3.095(4)(b)43. 43. United States savings bonds, 31 USC 3124.

Tax 3.095(4)(b)44. 44. United States Treasury bills and notes, 31 USC 3124.

Tax 3.095(4)(b)45. 45. University of Puerto Rico university system revenue bonds, 48 USC 745.