26 CFR § 25.6165-1 - Bonds where time to pay tax or deficiency has been extended.
---
identifier: "/us/cfr/t26/s25.6165-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 25.6165-1 - Bonds where time to pay tax or deficiency has been extended."
title_number: 26
title_name: "Internal Revenue"
section_number: "25.6165-1"
section_name: "Bonds where time to pay tax or deficiency has been extended."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "25"
part_name: "GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "25"
---
# 25.6165-1 Bonds where time to pay tax or deficiency has been extended.
If an extension of time for payment of tax or deficiency is granted under section 6161, the district director may, if he deems it necessary, require a bond for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension. However, such bond shall not exceed double the amount with respect to which the extension is granted. 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).
[T.D. 6600, 27 FR 4987, May 29, 1962]