# Treas. Reg. § 20.7101-1: Form of bonds.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.7101-1>. Interprets 26 U.S.C. § 7101.

See paragraph (b) of § 20.6165-1 for provisions relating to the bond required in any case in which the payment of the tax attributable to a reversionary or remainder interest has been postponed under the provisions of § 20.6163-1. For further provisions relating to bonds, see § 20.6165-1 of these regulations and 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]