Title 26 — Internal Revenue CodeRelease 119-73
§5355 General provisions relating to bonds
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— - Bonded and Taxpaid Wine Premises › Part PART I— - ESTABLISHMENT › § 5355
Full Legal Text
Title 26, §5355
Internal Revenue Code — Source: USLM XML via OLRC
The provisions of section 5551 (relating to bonds) shall be applicable to the bonds required under section 5354.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5355, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5355
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73