1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 17
  6. § 1.6851-3

View all text of Subjgrp 17 [§ 1.6654-1 - § 1.6851-3]

§ 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]

AUTHORITY: Section 1.1561-2 also issued under 26 U.S.C. 1561.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6851-3