Treasury Regulations (26 C.F.R.)
26 CFR § 157.6165-1
Bonds where time to pay tax has been extended.
Official textecfr.govlast amended
If an extension of time for payment is granted under section 6161, the Internal Revenue Service may, if it deems necessary, require a bond for the payment, in accordance with the terms of the extension, of the amount with respect to which the extension is granted. However, the bond shall not exceed double the amount with respect to which the extension is granted. For provisions relating to the form of bonds, see the regulations under section 7101 contained in part 301 (Regulations on Procedure and Administration) of this chapter.
Source: view the official text
In this part (21 sections)
- 157.5891-1 · Imposition of excise tax on structured settlement…
- 157.6001-1 · Records, statements, and special returns.
- 157.6011-1 · General requirement of return, statement, or list.
- 157.6060-1 · Reporting requirements for tax return preparers.
- 157.6061-1 · Signing of returns and other documents.
- 157.6065-1 · Verification of returns.
- 157.6071-1 · Time for filing returns.
- 157.6081-1 · Automatic extension of time for filing a return due under…
- 157.6091-1 · Place for filing returns.
- 157.6107-1 · Tax return preparer must furnish copy of return or claim…
- 157.6109-1 · Tax return preparers furnishing identifying numbers for…
- 157.6151-1 · Time and place for paying of tax shown on returns.
- 157.6161-1 · Extension of time for paying tax.
- 157.6165-1 · Bonds where time to pay tax has been extended.
- 157.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 157.6694-2 · Penalties for understatement due to an unreasonable…
- 157.6694-3 · Penalty for understatement due to willful, reckless, or…
- 157.6694-4 · Extension of period of collection when preparer pays 15…
- 157.6695-1 · Other assessable penalties with respect to the preparation…
- 157.6696-1 · Claims for credit or refund by tax return preparers.
- 157.7701-1 · Tax return preparer.