26 CFR 403.27
§ 403.27 Type and conditions of cost bond.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 403.27, § 403.27 Type and conditions of cost bond, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114807
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Full text
The cost bond filed by a claimant pursuant to § 403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to § 403.29.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.