FEDERAL · 26 U.S.C. · Chapter 62
Bonds where time to pay tax or deficiency has been extended
Current through Pub. L. 119-102
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.
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26 U.S.C. § 6165 (Bonds where time to pay tax or deficiency has been extended) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. James D. Paulson
68 F.4th 528 (Ninth Circuit, 2023)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.