C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—ESTATE AND GIFT TAXES › PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

26 C.F.R. § 25.7101-1

Form of bonds

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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]