{"data":{"id":"us/26-cfr-20.7101-1","jurisdiction":"us","citation":"26 CFR 20.7101-1","heading":"-1 Form of bonds.","body":"See paragraph (b) of § 20.6165-1 for provisions relating to the bond required in any case in which the payment of the tax attributable to a reversionary or remainder interest has been postponed under the provisions of § 20.6163-1. For further provisions relating to bonds, see § 20.6165-1 of these regulations and the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"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":"73866fb3a6d8519c6e7376ceec2faea16192c3b974be8c6eac1ef68be8c35c0a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6905-1","next":"us/26-cfr-20.7520-1"},"notice":"GroundRules: Original legal text. Not legal advice."}