[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR53.6165-1]

[Page 245]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6165-1  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 or the director of the service 
center 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).