26 CFR 301.6165-1
§ 301.6165-1 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 301.6165-1, § 301.6165-1 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/114259
- Permanent ID
ys:prov:114259@1- SHA-256
ab883bfcfe392def9383f395b272f6a3ef3ab80e3fcd808c625de0088b38bc5b
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.