Title 26 — Internal Revenue CodeRelease 119-73
§7101 Form of bonds
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 73— - BONDS › § 7101
Summary
When a person must give a bond or other security under this title (except section 7485) or its rules, the Secretary will set the form and who must guarantee it by regulation. Instead of that bond, the person may deposit U.S. bonds or notes under 31 U.S.C. 9303.
Full Legal Text
Title 26, §7101
Internal Revenue Code — Source: USLM XML via OLRC
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)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)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
Notes & Related Subsidiaries
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).
Reference
Citations & Metadata
Citation
26 U.S.C. § 7101
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73