Treasury Regulations · 26 CFR
§ 301.7803-1. Security bonds covering personnel of the Internal Revenue Service.
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. § 7803
Cite as 26 CFR § 301.7803-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 28, 1972 by T.D. 7239
- Issued under
- 26 U.S.C. § 7803
- Length
- 49 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
For regulations relating to the procurement of security bonds covering designated personnel of the Internal Revenue Service between January 1, 1956, and June 6, 1972, see 31 CFR part 226.
(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))
[T.D. 7239, 37 FR 28628, Dec. 28, 1972]
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. 7239 (37 FR 28628)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR4cc2dbd383b9493 General Rules
- Application of Internal Revenue Laws
Nearby sections
- § 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.
- § 301.7805-1 Rules and regulations.
- § 301.7811-1 Taxpayer assistance orders.
- § 301.7803-2 Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
- § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.