FEDERAL · 26 U.S.C. · Chapter Subchapter B—Extensions of Time for Payment
Bonds where time to pay tax or deficiency has been extended
26 U.S.C. § 6165
Title26 — Internal Revenue Code
ChapterSubchapter B—Extensions of Time for Payment
This text of 26 U.S.C. § 6165 (Bonds where time to pay tax or deficiency has been extended) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6165.
Text
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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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.
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Bluebook (online)
26 U.S.C. § 6165, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6165.