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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.7101-1

§ 20.7101-1. Form of bonds.

77 words·~1 min read·/us/cfr/t26/s§ 20.7101-1·

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See paragraph
(b)of § 20.6165-1 for provisions relating to the bond required in any case in which the payment of the tax attributable to a reversionary or remainder interest has been postponed under the provisions of § 20.6163-1. For further provisions relating to bonds, see § 20.6165-1 of these regulations and the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration). [T.D. 6600, 27 FR 4987, May 29, 1962]
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  • T.D. 6600
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§ 20.7101-1
Form of bonds.
Treas. Dec.T.D. 6600
Cites 1Cited by 0 across 0 sources
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