FEDERAL · 26 U.S.C. · Chapter 73
Form of bonds
26 U.S.C. § 7101
Title26 — Internal Revenue Code
Chapter73 — BONDS
This text of 26 U.S.C. § 7101 (Form of bonds) 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. § 7101.
Text
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—
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.
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.
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Source Credit
History
(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.)
Editorial Notes
Editorial Notes
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).
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).
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Bluebook (online)
26 U.S.C. § 7101, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7101.