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Treasury Regulations (26 C.F.R.)

26 CFR § 301.7803-1

Security bonds covering personnel of the Internal Revenue Service.

Official textecfr.govlast amended

For regulations relating to the procurement of security bonds covering designated personnel of the Internal Revenue Service between January 1, 1956, and June 6, 1972, see 31 CFR part 226.

(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))

[T.D. 7239, 37 FR 28628, Dec. 28, 1972]

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In this part (40 sections)
  1. 301.7701-17T · Collective-bargaining plans and agreements (temporary).
  2. 301.7701-18 · Definitions; spouse, husband and wife, husband, wife,…
  3. 301.7701(b)-0 · (b)-0 Outline of regulation provision for section…
  4. 301.7701(b)-1 · (b)-1 Resident alien.
  5. 301.7701(b)-2 · (b)-2 Closer connection exception.
  6. 301.7701(b)-3 · (b)-3 Days of presence in the United States that are…
  7. 301.7701(b)-4 · (b)-4 Residency time periods.
  8. 301.7701(b)-5 · (b)-5 Coordination with section 877.
  9. 301.7701(b)-6 · (b)-6 Taxable year.
  10. 301.7701(b)-7 · (b)-7 Coordination with income tax treaties.
  11. 301.7701(b)-8 · (b)-8 Procedural rules.
  12. 301.7701(b)-9 · (b)-9 Effective/applicability dates of §§ 301.7701(b)-1…
  13. 301.7701(i)-0 · (i)-0 Outline of taxable mortgage pool provisions.
  14. 301.7701(i)-1 · (i)-1 Definition of a taxable mortgage pool.
  15. 301.7701(i)-2 · (i)-2 Special rules for portions of entities.
  16. 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage…
  17. 301.7701(i)-4 · (i)-4 Special rules for certain entities.
  18. 301.7704-2 · Transition provisions.
  19. 301.7705-1 · Certified professional employer organization.
  20. 301.7705-2 · CPEO certification process.
  21. 301.7803-1 · Security bonds covering personnel of the Internal Revenue…
  22. 301.7805-1 · Rules and regulations.
  23. 301.7811-1 · Taxpayer assistance orders.
  24. 301.7803-2 · Internal Revenue Service Independent Office of Appeals…
  25. 301.7803-3 · Requests for referral to the Internal Revenue Service…
  26. 301.9000-1 · Definitions when used in §§ 301.9000-1 through 301.9000-6.
  27. 301.9000-2 · Considerations in responding to a request or demand for…
  28. 301.9000-3 · Testimony authorizations.
  29. 301.9000-4 · Procedure in the event of a request or demand for IRS…
  30. 301.9000-5 · Written statement required for requests or demands in…
  31. 301.9000-6 · Examples.
  32. 301.9000-7 · Effective date.
  33. 301.9001 · Statutory provisions; Outer Continental Shelf Lands Act…
  34. 301.9001-1 · Collection of fee.
  35. 301.9001-2 · Definitions.
  36. 301.9001-3 · Cross reference.
  37. 301.9100-0 · Outline of regulations.
  38. 301.9100-1 · Extensions of time to make elections.
  39. 301.9100-2 · Automatic extensions.
  40. 301.9100-3 · Other extensions.
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