26-U.S.C.-6165

§6165 – Bonds Where Time to Pay Tax Or Deficiency Has Been Extended

Pathway

Title 26 > Subtitle F > Chapter 62 > Subchapter B > Section 6165

Details

• Reference: Section 6165
• Legend: §6165 – Bonds Where Time to Pay Tax Or Deficiency Has Been Extended
• USCode Year: 2013

Provision Content

In the event the Secretary grants any extension of time within which to pay any tax or any deficiency therein, the Secretary may require the taxpayer to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.

(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6151 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6151, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6114 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6114, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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