26 CFR § 1.6851-3 - Furnishing of bond to insure payment; cross reference.

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§ 1.6851-3 Furnishing of bond to insure payment; cross reference.

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]