Internal Revenue Code · 26 U.S.C.
§ 5355. General provisions relating to bonds
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5355
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 30 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 0 other regulations
The provisions of section 5551 (relating to bonds) shall be applicable to the bonds required under section 5354.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1379.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter F Bonded and Taxpaid Wine Premises
- Part I ESTABLISHMENT
Nearby sections
- § 5351 Bonded wine cellar
- § 5352 Taxpaid wine bottling house
- § 5353 Bonded wine warehouse
- § 5354 Bond
- § 5355 General provisions relating to bonds
- § 5356 Application
- § 5357 Premises
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5355, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.