Home › CFR › Title 26 › Part 1 › §1.6851-326 CFR §1.6851-3 — Furnishing of bond to insure payment; cross reference.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkSee 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.