Code of Federal Regulations · Section
§ 46.12 — Deposit Of Securities In Lieu Of Corporate Surety
27 C.F.R. § 46.12
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In lieu of corporate surety, the principal may pledge and deposit securities which are transferable and are guaranteed as to both interest and principal by the United States, in accordance with the provisions of 31 CFR part 225.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504