26 C.F.R. § 1.6851-3 Furnishing of bond to insure payment; cross reference.
Title 26 - Internal Revenue
See section 6863 and §301.6863–1 of this chapter (regulations on procedure and administration) for rules relating to the furnishing of bond to stay collection. [T.D. 7575, 43 FR 58817, Dec. 18, 1978]
Title 26: Internal Revenue
PART 1—INCOME TAXES
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
§ 1.6851-3 Furnishing of bond to insure payment; cross reference.