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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6165-1: -1 Bonds where time to pay the tax or deficiency has been extended.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Time and Place for Paying Tax

For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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