[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6165-1]

[Page 683]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6165-1  Bonds where time to pay tax or deficiency has been extended.

    If an extension of time for payment of tax or deficiency is granted 
under section 6161, the district director may, if he deems it necessary, 
require a bond for the payment of the amount in respect of which the 
extension is granted in accordance with the terms of the extension. 
However, such 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 contained in part 301 of 
this chapter (Regulations on Procedure and Administration).

[T.D. 6600, 27 FR 4987, May 29, 1962]