Internal Revenue Code · 26 U.S.C.
§ 7101. Form of 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. § 7101
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- June 6, 1972 by Pub. L. 92–310
- Last amended
- September 13, 1982 by Pub. L. 97–258
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 148 words · about 1 min to read
- Cross-references
- cites 1; cited by 2 Code sections and 14 other regulations
- Regulations
- 4 issued under this section
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.
(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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7101
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 2 Code sections
Cited in 14 regulations not issued under it
- § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- § 20.2056A-2 Requirements for qualified domestic trust.
- § 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.
- § 301.6325-1 Release of lien or discharge of property.
- § 301.6336-1 Sale of perishable goods.
- § 301.6343-1 Requirement to release levy and notice of release.
- § 301.6803-1 Accounting and safeguarding.
- § 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 97–258
- Amended by Pub. L. 94–455
- Enacted by Pub. L. 92–310
Where it sits in the Code
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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).