2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 73 - Bonds
Sec. 7101 - Form of bonds
| 26 U.S.C. § 7101 (2016) |
| §7101. Form of bonds |
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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. The 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. |
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(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.) |
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AMENDMENTS
1982—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). |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 73 - BONDS Sec. 7101 - Form of bonds |
| section 7101 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 86 Stat. 209 90 Stat. 1834 96 Stat. 1065 |
| Public Law 92-310, Public Law 94-455, Public Law 97-258 |
