# 26 CFR § 301.7803-1: Security bonds covering personnel of the Internal Revenue Service

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-1

## Section

- **Citation:** 26 CFR § 301.7803-1
- **Heading:** Security bonds covering personnel of the Internal Revenue Service
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > General Rules > Application of Internal Revenue Laws

## Text

For regulations relating to the procurement of security bonds covering designated personnel of the Internal Revenue Service between January 1, 1956, and June 6, 1972, see 31 CFR part 226.
(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))
[T.D. 7239, 37 FR 28628, Dec. 28, 1972]

## Nearby sections

- [26 CFR § 301.7803-1 § 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-1.md)
- [26 CFR § 301.7803-2 § 301.7803-2 Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-2.md)
- [26 CFR § 301.7803-3 § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-3.md)
- [26 CFR § 301.7805-1 § 301.7805-1 Rules and regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7805-1.md)
- [26 CFR § 301.7811-1 § 301.7811-1 Taxpayer assistance orders.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7811-1.md)
- [26 CFR § 301.9000-1 § 301.9000-1 Definitions when used in §§ 301.9000-1 through 301.9000-6.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-1.md)
- [26 CFR § 301.9000-2 § 301.9000-2 Considerations in responding to a request or demand for IRS records or information.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-2.md)
- [26 CFR § 301.9000-3 § 301.9000-3 Testimony authorizations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-3.md)
- [26 CFR § 301.9000-4 § 301.9000-4 Procedure in the event of a request or demand for IRS records or information.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-4.md)
- [26 CFR § 301.9000-5 § 301.9000-5 Written statement required for requests or demands in non-IRS matters.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-5.md)
- [26 CFR § 301.9000-6 § 301.9000-6 Examples.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-6.md)
- [26 CFR § 301.9000-7 § 301.9000-7 Effective date.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-7.md)
- [26 CFR § 301.9001 § 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9001.md)
- [26 CFR § 301.9001-1 § 301.9001-1 Collection of fee.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9001-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-1. Check the current official text before relying on it. Not legal advice.