26 C.F.R. § 20.7101-1 Form of bonds.
Title 26 - Internal Revenue
See paragraph (b) of §20.6165–1 for provisions relating to the bond required in any case in which the payment of the tax attributable to a reversionary or remainder interest has been postponed under the provisions of §20.6163–1. For further provisions relating to bonds, see §20.6165–1 of these regulations and the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration). [T.D. 6600, 27 FR 4987, May 29, 1962]
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration
§ 20.7101-1 Form of bonds.