26 C.F.R. § 1.6165-1. - § 1.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.

Current as of January 1, 1970

Section 1.6165-1 - § 1.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.Section 1.6165-1 - § 1.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.

Section 1.6164-9 - § 1.6164-9 Cross References.Section 1.6302-1 - § 1.6302-1 Deposit Rules for Corporation Income and Estimated Income Taxes and Certain Taxes of Tax-exempt Organizations.

§ 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.

The district director, including the Director of International Operations, may, as a condition to the granting of an extension of time within which to pay any tax or any deficiency therein, require the taxpayer to furnish a bond in an amount not exceeding double the amount of the tax with respect to which the extension is granted. Such bond shall be furnished in accordance with the provisions contained in section 7101 and the regulations in part 301 of this chapter (Regulations on Procedure and Administration).

COLLECTION

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