Internal Revenue Code · 26 U.S.C.
§ 6165. Bonds where time to pay tax or deficiency has been extended
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. § 6165
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 83 words · about 1 min to read
- Cross-references
- cites 0; cited by 7 Code sections and 3 other regulations
- Regulations
- 8 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6165
- § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- § 20.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 25.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 156.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 157.6165-1 Bonds where time to pay tax has been extended.
- § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 7 Code sections
- § 1294(e) Election to extend time for payment of tax on undistributed earnings
- § 6161(d)(2) Extension of time for paying tax
- § 6163(c) Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6166(k)(1) Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6167(h)(1) Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- § 6324A(d)(6) Special lien for estate tax deferred under section 6166
- § 7103(a)(1) Cross references—Other provisions for bonds
Cited in 3 regulations not issued under it
- § 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 301.6324A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 62 TIME AND PLACE FOR PAYING TAX
- Subchapter B Extensions of Time for Payment
Nearby sections
- § 6161 Extension of time for paying tax
- § 6162 Repealed
- § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6164 Extension of time for payment of taxes by corporations expecting carrybacks
- § 6165 Bonds where time to pay tax or deficiency has been extended
- § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6166A Repealed
- § 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.