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Code · CFR · Title 26 — Internal Revenue · Part 403 · § 403.27

§ 403.27. Type and conditions of cost bond.

78 words·~1 min read·/us/cfr/t26/s§ 403.27·

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The cost bond filed by a claimant pursuant to § 403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to § 403.29.
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