{"data":{"id":"us/26-cfr-1.6851-3","jurisdiction":"us","citation":"26 CFR 1.6851-3","heading":"-3 Furnishing of bond to insure payment; cross reference.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"06bceca1a4c1beb6919e5ce4bc8dff1b33532b5f327066c1a7fedaca3772ab62","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6851-2","next":"us/26-cfr-1.7476-1"},"notice":"GroundRules: Original legal text. Not legal advice."}