ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
§ 1.6851-3 Furnishing of bond to insure payment; cross reference.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
See section 6863 and § 301.6863-1 of this chapter (regulations on procedure and administration) for rules relating to the furnishing of bond to stay collection.
[T.D. 7575, 43 FR 58817, Dec. 18, 1978]
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