# Treas. Reg. § 301.6165-1: Bonds where time to pay the tax or deficiency has been extended.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6165-1>. Interprets 26 U.S.C. § 6165.

For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.