CFR›Title 27›Chapter I›Part 19›Subpart I›Subject Group Rules for Deferred Payment and Prepayment of Taxes ContainsSections 19.229–19.231CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 19.229 § 19.229 Deferred payment and prepayment of taxes. 19.230 § 19.230 Conditions requiring prepayment of taxes. 19.231 § 19.231 Accounting for bond coverage. Previous Requirements for Gauging and Tax Determination Requirements for Gauging and Tax Determination