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26 U.S.C. § 7101

Form of bonds

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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Citation
26 U.S.C. § 7101, Form of bonds, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464347
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Full 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— 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-258(H.R. 6128)1982-09-13
    A bill to revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, as title 31, United States Code, "Money and Finance".
    House: no recorded tallySenate: no recorded tally