Current as of October 03, 2022 | Updated by FindLaw Staff
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The cost bond filed by a claimant pursuant to § 403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to § 403.29.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.403.27 Type and conditions of cost bond - last updated October 03, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-403-27/
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