2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 73 - BONDS (§§ 7101 - 7103)
Section 7101 - Form of bonds
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 73 - BONDS Sec. 7101 - Form of bonds |
| Contains | section 7101 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 92-310, title II, §230(b), June 6, 1972, 86 Stat. 209; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-258, §3(f)(11), Sept. 13, 1982, 96 Stat. 1065. |
| Statutes at Large References | 86 Stat. 209 90 Stat. 1834 96 Stat. 1065 |
| Public Law References | Public Law 92-310, Public Law 94-455, Public Law 97-258 |
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Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
(1) General ruleSuch bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.
(2) United States bonds and notes in lieu of surety bondsThe person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 92–310, title II, §230(b), June 6, 1972, 86 Stat. 209; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, §3(f)(11), Sept. 13, 1982, 96 Stat. 1065.)
Amendments1982—Par. (2). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.
1976—Par. (2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1972—Pub. L. 92–310 struck out reference to section 6803(a)(1).
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