26 U.S.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

section 9303 of title 31The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in , United States Code.

Aug. 16, 1954, ch. 736 68A Stat. 847 Pub. L. 92–310, title II, § 230(b)June 6, 197286 Stat. 209 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 97–258, § 3(f)(11)Sept. 13, 198296 Stat. 1065(, ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 97–258 section 9303 of title 31 6 U.S.C. 151982—Par. (2). substituted “, United States Code” for “”.

Pub. L. 94–4551976—Par. (2). struck out “or his delegate” after “Secretary”.

Pub. L. 92–3101972— struck out reference to section 6803(a)(1).