26 CFR 1.6165-1
§ 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.6165-1, § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112247
- Permanent ID
ys:prov:112247@1- SHA-256
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Full text
The district director, including the Director of International Operations, may, as a condition to the granting of an extension of time within which to pay any tax or any deficiency therein, require the taxpayer to furnish a bond in an amount not exceeding double the amount of the tax with respect to which the extension is granted. Such bond shall be furnished in accordance with the provisions contained in section 7101 and the regulations in part 301 of this chapter (Regulations on Procedure and Administration).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.