Treasury Regulations · 26 CFR
§ 53.7101-1. 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 § 53.7101-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 7101
- Length
- 25 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).
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 53 Foundation and similar excise taxes
- Subpart L Procedure and Administration
Nearby sections
- § 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 53.6694-4 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.
- § 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 53.6696-1 Claims for credit or refund by tax return preparers.
- § 53.7101-1 Form of bonds.
- § 53.7701-1 Tax return preparer.