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Treasury Regulations · 26 CFR

§ 20.7101-1. Form of bonds.

In effect eCFR current as of October 15, 2026

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. § 7101

Cite as 26 CFR § 20.7101-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 29, 1962 by T.D. 6600
Issued under
26 U.S.C. § 7101
Length
78 words · about 1 min to read
Cross-references
cites 1 Code section and 2 regulations; cited by 0

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]

Other regulations under § 7101

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.

  1. Issued by T.D. 6600 (27 FR 4987)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
  3. Procedure and Administration

Nearby sections