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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 73— BONDS · § 7101

§ 7101. Form of bonds

190 words·~1 min read·/usc/title-26/section-7101

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)
Connections27 cite this · traces to 1
12 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 847
  • Pub. L. 92–310, title II, § 230(b)
  • 86 Stat. 209
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 97–258, § 3(f)(11)
  • 96 Stat. 1065
  • Pub. L. 97–258
  • 6 U.S.C. 15
  • Pub. L. 94–455
  • Pub. L. 92–310
Citation graph
cites case law
§ 7101
Form of bonds
Fed. Reg.×15
C.F.R.×11
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 847
Pub. L.Pub. L. 92–310, title II, § 230(b)
Stat.86 Stat. 209
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 13 · showing 6Cited by 27 across 3 sources
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