[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6165-1] [Page 154] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Time and Place for Paying Tax Sec. 301.6165-1 Bonds where time to pay the tax or deficiency has been extended. For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.