§ 6165. Bonds where time to pay tax or deficiency has been extended

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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.)

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Public Law 94–452
To amend the Internal Revenue Code of 1654 with respect to the tax treatment of certain divestitures of assets by bank holding companies

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

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§ 6165

Bonds where time to pay tax or deficiency has been extended

Stat.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 766

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 94–455

Cites 5Cited by 1 across 1 source