26 CFR § 53.7101-1 - Form of bonds.

---
identifier: "/us/cfr/t26/s53.7101-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 53.7101-1 - Form of bonds."
title_number: 26
title_name: "Internal Revenue"
section_number: "53.7101-1"
section_name: "Form of bonds."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "53"
part_name: "FOUNDATION AND SIMILAR EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805; 4960, unless otherwise noted."
cfr_part: "53"
---


# 53.7101-1 Form of bonds.

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).