Treasury Regulations · 26 CFR
§ 1.6165-1. Bonds where time to pay the tax or deficiency has been extended.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6165
Cite as 26 CFR § 1.6165-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6165
- Length
- 85 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The district director, including the Director of International Operations, may, as a condition to the granting of an extension of time within which to pay any tax or any deficiency therein, require the taxpayer to furnish a bond in an amount not exceeding double the amount of the tax with respect to which the extension is granted. Such bond shall be furnished in accordance with the provisions contained in section 7101 and the regulations in part 301 of this chapter (Regulations on Procedure and Administration).
COLLECTION
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Extensions of Time for Payment
Nearby sections
- § 1.6164-6 Revised statements.
- § 1.6164-7 Termination by district director.
- § 1.6164-8 Payments on termination.
- § 1.6164-9 Cross references.
- § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.