{"data":{"id":"us/26-cfr-301.6165-1","jurisdiction":"us","citation":"26 CFR 301.6165-1","heading":"-1 Bonds where time to pay the tax or deficiency has been extended.","body":"For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Time and Place for Paying Tax"],"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":"ab883bfcfe392def9383f395b272f6a3ef3ab80e3fcd808c625de0088b38bc5b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6164-1","next":"us/26-cfr-301.6166-1"},"notice":"GroundRules: Original legal text. Not legal advice."}