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(a)
(1)For bond where time to pay tax or deficiency has been extended, see section 6165.
(2)For bond to stay collection of a jeopardy assessment, see section 6863.
(3)For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.
(4)For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).
(5)For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.
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