26 C.F.R. § 301.6165-1

Bonds where time to pay the tax or deficiency has been extended.

Last amended: 2016Year: 2026Length: 23 wordsOfficial source

Cite as 26 C.F.R. § 301.6165-1 (2026)

For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.
26 C.F.R. § 301.6165-1: Bonds where time to pay the tax or deficiency has been extended. | Justis AI