{"data":{"id":"us/26-cfr-25.7101-1","jurisdiction":"us","citation":"26 CFR 25.7101-1","heading":"-1 Form of bonds.","body":"For provisions relating to form of bonds, see 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 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 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":"35b047968ec8fa9166fe1705d560bd658516fec7f9aed04568c2c6ae05bcea28","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.6905-1","next":"us/26-cfr-25.7520-1"},"notice":"GroundRules: Original legal text. Not legal advice."}