Treasury Regulations (26 C.F.R.)
26 CFR § 1.6851-3
Furnishing of bond to insure payment; cross reference.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.6662-6 · Transactions between persons described in section 482 and…
- 1.6662-7 · Omnibus Budget Reconciliation Act of 1993 changes to the…
- 1.6662-9 · Inconsistent estate basis reporting.
- 1.6664-0 · Table of contents.
- 1.6664-1 · Accuracy-related and fraud penalties; definitions, effective…
- 1.6664-2 · Underpayment.
- 1.6664-3 · Ordering rules for determining the total amount of penalties…
- 1.6664-4 · Reasonable cause and good faith exception to section 6662…
- 1.6664-4T · Reasonable cause and good faith exception to section 6662…
- 1.6694-0 · Table of contents.
- 1.6694-1 · Section 6694 penalties applicable to tax return preparers.
- 1.6694-2 · Penalty for understatement due to an unreasonable position.
- 1.6694-3 · Penalty for understatement due to willful, reckless, or…
- 1.6694-4 · Extension of period of collection when tax return preparer…
- 1.6695-1 · Other assessable penalties with respect to the preparation…
- 1.6695-2 · Tax return preparer due diligence requirements for certain…
- 1.6696-1 · Claims for credit or refund by tax return preparers or…
- 1.6709-1T · Penalties with respect to mortgage credit certificates…
- 1.6851-1 · Termination assessments of income tax.
- 1.6851-2 · Certificates of compliance with income tax laws by departing…
- 1.6851-3 · Furnishing of bond to insure payment; cross reference.
- 1.7476-1 · Interested parties.
- 1.7476-2 · Notice to interested parties.
- 1.7476-3 · Notice of determination.
- 1.7519-0T · Table of contents (temporary).
- 1.7519-1T · Required payments for entities electing not to have…
- 1.7519-2T · Required payments—procedures and administration (temporary).
- 1.7519-3T · Effective date (temporary).
- 1.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 1.7520-2 · Valuation of charitable interests.
- 1.7520-3 · Limitation on the application of section 7520.
- 1.7520-4 · Transitional rules.
- 1.7701-1 · Definitions; spouse, husband and wife, husband, wife,…
- 1.7701(l)-0 · (l)-0 Table of contents.
- 1.7701(l)-1 · (l)-1 Conduit financing arrangements.
- 1.7701(l)-3 · (l)-3 Recharacterizing financing arrangements involving…
- 1.7701(l)-4 · (l)-4 Rules regarding inversion transactions.
- 1.7702-0 · Table of contents.
- 1.7702-2 · Attained age of the insured under a life insurance contract.
- 1.7702B-1 · Consumer protection provisions.