Treasury Regulations · 26 CFR
§ 157.6165-1. Bonds where time to pay tax 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 § 157.6165-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6165
- Length
- 89 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
If an extension of time for payment is granted under section 6161, the Internal Revenue Service may, if it deems necessary, require a bond for the payment, in accordance with the terms of the extension, of the amount with respect to which the extension is granted. However, the bond shall not exceed double the amount with respect to which the extension is granted. For provisions relating to the form of bonds, see the regulations under section 7101 contained in part 301 (Regulations on Procedure and Administration) of this chapter.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 157 Excise tax on structured settlement factoring transactions
- Subpart B Procedure and Administration
Nearby sections
- § 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 157.6151-1 Time and place for paying of tax shown on returns.
- § 157.6161-1 Extension of time for paying tax.
- § 157.6165-1 Bonds where time to pay tax has been extended.
- § 157.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 157.6694-2 Penalties for understatement due to an unreasonable position.
- § 157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 157.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.