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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Additions to the Tax, Additional Amounts, and Assessable Penalties |
§ 1.6851-3 - Furnishing of bond to insure payment; cross reference.
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§ 1.6851-3 Furnishing of bond to insure payment; cross reference.
See section 6863 and § 301.6863-1 of this chapter (regulations on procedure and administration) for rules relating to the furnishing of bond to stay collection.
[T.D. 7575, 43 FR 58817, Dec. 18, 1978]