# Treas. Reg. § 301.7803-1: Security bonds covering personnel of the Internal Revenue Service.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7803-1>. Interprets 26 U.S.C. § 7803.

For regulations relating to the procurement of security bonds covering designated personnel of the Internal Revenue Service between January 1, 1956, and June 6, 1972, see 31 CFR part 226. 

[T.D. 7239, 37 FR 28628, Dec. 28, 1972]