Treasury Regulations · 26 CFR
§ 1.6851-3. Furnishing of bond to insure payment; cross reference.
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. § 6851
Cite as 26 CFR § 1.6851-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 18, 1978 by T.D. 7575
- Issued under
- 26 U.S.C. § 6851
- Length
- 32 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7575 (43 FR 58817)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Additions to the tax, additional amounts, and assessable penalties
Nearby sections
- § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 1.6709-1T Penalties with respect to mortgage credit certificates (temporary).
- § 1.6851-1 Termination assessments of income tax.
- § 1.6851-2 Certificates of compliance with income tax laws by departing aliens.
- § 1.6851-3 Furnishing of bond to insure payment; cross reference.