<!-- TTST:[F]: TTC:[73]: TTSC:[]: TTT:[c]: TTS:[7101]: TTCP:[Form of bonds]: TTCI:[I.R.C. 7101]: TTB:[1d.php?v=sc&s=7012]: TTA:[1d.php?v=sc&s=7102]: TTD:[1839]: -->

INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 73  » I.R.C. 7101

I.R.C. 7101
Form of bonds

Current through February 18, 2024 (Pub. L. 118-39)


§ 7012 « Browse » § 7102

Show related Regulations

I.R.C. § 7101.  Form of bonds

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.)


Section Information

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).


Regulations for I.R.C. 7101 (Return to Top)

§ 20.7101-1Form of bonds
§ 25.7101-1Form of bonds
§ 53.7101-1Form of bonds
§ 301.7101-1Form of bond and security required

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.

 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.