26 C.F.R. § 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
Title 26 - Internal Revenue
If an extension of time for payment of tax or deficiency is granted under section 6161, the district director or the director of the service center may, if he deems it necessary, require a bond for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension. However, the bond shall not exceed double the amount with respect to which the extension is granted. 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).
Title 26: Internal Revenue
PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Subpart C—Procedure and Administration
§ 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
