26-U.S.C.-7101

§7101 – Form of Bonds

Pathway

Title 26 > Subtitle F > Chapter 73 > Section 7101

Details

• Reference: Section 7101
• Legend: §7101 – Form of Bonds
• USCode Year: 2013

Provision Content

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 rule

Such 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 bonds

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.

(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.)

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).

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6861 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6861, 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.

Topic Map

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