# Treas. Reg. § 53.7101-1: Form of bonds.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-53.7101-1>. Interprets 26 U.S.C. § 7101.

For provisions relating to form of bonds, see the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration).