26 C.F.R. § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
Title 26 - Internal Revenue
For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
§ 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
