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Should a son write an iou when he borrows money from his mother?

Legal subjectivity:

The IOU shall include the following contents: 1. The legal full names of the borrower and the lender shall be clearly written; 2. The loan amount should be clearly written, including the amount expressed in words and figures; 3. The term of the loan should be clearly written, including the start and end dates of the loan and a clear loan term; 4. The specific repayment date should be clearly written. Article 668 of the Civil Code provides that a loan contract shall be in written form, unless otherwise agreed between natural persons. The contents of a loan contract generally include terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.

Legal objectivity:

Article 206 The borrower shall repay the loan within the agreed time limit. If the term of the loan is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 61 of this Law, the borrower may return it at any time; The lender may urge the borrower to return it within a reasonable period of time.