26 CFR 403.28 - Corporate surety bonds.

Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024

View all text of Subpart C [§ 403.25 - § 403.30]

§ 403.28 - Corporate surety bonds.

A corporate surety bond may be filed only if the surety company issuing such bond holds a certificate of authority from the Secretary of the Treasury certifying that such company is an acceptable surety on Federal bonds, subject to the limitations prescribed by Treasury Department Circular 570 as amended.

(Sec. 6, 61 Stat. 648, as amended, sec. 7101, 68A Stat. 847, as amended; (6 U.S.C. 6,26.S.C. 7101))

authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.

cite as: 26 CFR 403.28