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Electronic Code of Federal Regulations

e-CFR data is current as of May 28, 2020

Title 26Chapter ISubchapter APart 1 → §1.6851-3


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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]

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