26 C.F.R. § 403.28

Corporate surety bonds.

Last amended: 2016Year: 2026Length: 69 wordsOfficial source

Cite as 26 C.F.R. § 403.28 (2026)

A corporate surety bond may be filed only if the surety company issuing such bond holds a certificate of authority from the Secretary of the Treasury certifying that such company is an acceptable surety on Federal bonds, subject to the limitations prescribed by Treasury Department Circular 570 as amended. (Sec. 6, 61 Stat. 648, as amended, sec. 7101, 68A Stat. 847, as amended; (6 U.S.C. 6, 26 U.S.C. 7101))
Cross-references to the US Code
26:71016:6
26 C.F.R. § 403.28: Corporate surety bonds. | Justis AI