US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 25 — GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 195425.7101-126 C.F.R. § 25.7101-1Form of bonds.Last amended: 2015Year: 2026Length: 33 wordsOfficial source Cite as 26 C.F.R. § 25.7101-1 (2026)For provisions relating to form of bonds, see the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration). [T.D. 6600, 27 FR 4987, May 29, 1962]Previous26 C.F.R. § 25.6905-1Next26 C.F.R. § 25.7520-1