<!-- TTST:[6165]: TTC:[I]: TTSC:[D]: TTT:[r]: TTS:[156.6165-1]: TTCP:[Bonds where time to pay tax or deficiency has been extended]: TTCI:[Reg. 156.6165-1]: TTB:[1d.php?v=sr&s=156.6161-1]: TTA:[1d.php?v=sr&s=156.6694-1]: TTD:[9187]: -->

TREASURY REGULATIONS


Index  » Subchapter D  » Reg. 156.6165-1

Reg. 156.6165-1
Bonds where time to pay tax or deficiency has been extended

January 14, 2024


§ 156.6161-1 « Browse » § 156.6694-1

See related I.R.C. 6165

Treas. Reg. § 156.6165-1.  Bonds where time to pay tax or deficiency has been extended

If an extension of time for payment is granted under section 6161 of the Code, the district director or the director of the service center may, if he deems it necessary, require a bond for the payment of the amount in respect to which the extension is granted in accordance with the terms of the extension. However, the bond shall not exceed double the amount with respect to which the extension is granted. For provisions relating to form of bonds, see the regulations under section 7101 of the Code contained in part 301 of title 26 (Regulations on Procedure and Administration).

 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.