Title 26 — Internal Revenue Code
Chapter 73 — Bonds
§ 7101. Form of bonds
Statutory 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—
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 847 · 68A Stat. 847
Enacted · 26 U.S.C. § 7101
Aug. 16, 1954, ch. 736, 68A Stat. 847
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 847Pub. L. 92–310 title II § 230(b) · 86 Stat. 201
Struck · 26 U.S.C. § 7101
Pub. L. 92–310 struck out reference to section 6803(a)(1)
Source evidence
Code amendment note
Pub. L. 92–310 struck out reference to section 6803(a)(1).Enacted provision · exact public law section
(b) Section 7101 of such Code, relating to the form of certain bonds, 68A Stat. 847. is amended by striking out “sections 7485 and 6803 (a)(1)” and by inserting in lieu thereof “section 7485”.Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7101(2)
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Par. (2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 97–258 § 3(f)(11) · 96 Stat. 1065
Substituted · 26 U.S.C. § 7101(2)
Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”
Source evidence
Code amendment note
Par. (2). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.
2 of 4 references resolved to an enrolled provision · 2 partial
Editorial Notes
Amendments1972–1982 · 3 rounds
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).
Credits
1954–1982 · 4 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 847
- 1972Pub. L. 92–310, title II, § 230(b), , 86 Stat. 209
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1982Pub. L. 97–258, § 3(f)(11), , 96 Stat. 1065.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 92–310, title II, § 230(b), , 86 Stat. 209; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 97–258, § 3(f)(11), , 96 Stat. 1065.)