1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
  6. 26 CFR § 1.6851-3
26 CFR § 1.6851-3
Furnishing of bond to insure payment; cross reference
June 25, 2020
CFR

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]

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§ 1.6851-2 Certificates of compliance with income tax laws by departing aliens

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