Implements § 6851Open in workspace
Reg. § 1.6851-3 Furnishing of bond to insure payment; cross reference.
26 CFR § 1.6851-3eCFR, current through 2026-07-14
See section and (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]