Treasury Regulations · 26 CFR
§ 25.7101-1. Form of bonds.
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 § 25.7101-1
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
- 31 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
For provisions relating to form of bonds, see 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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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. 6600 (27 FR 4987)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 25 Gift tax; gifts made after december 31, 1954
- Procedure and Administration
Nearby sections
- § 25.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 25.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 25.6696-1 Claims for credit or refund by tax return preparers.
- § 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
- § 25.7101-1 Form of bonds.