# Treas. Reg. § 1.6851-3: Furnishing of bond to insure payment; cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6851-3>. Interprets 26 U.S.C. § 6851.

See section 6863 and § 301.6863-1 of this chapter (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]