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Title 26 — Internal Revenue CodeRelease 119-73

§7103 Cross references—Other provisions for bonds

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 73— - BONDS › § 7103

Last updated Apr 6, 2026|Official source

Summary

Lists situations where a bond is needed and points to the exact tax law that covers each one. It covers bonds to extend time to pay a tax or deficiency (sec. 6165); to pause collection of a jeopardy assessment (sec. 6863); to pause assessment and collection before Tax Court review (sec. 7485); to pause collection of a penalty under sec. 6672 (see 6672(b)); and for postponing estate tax when a reversionary or remainder interest is included in the gross estate (sec. 6165). Also points to bonds used to release liens or seized goods: releasing a lien by bond (sec. 6325(a)(2)); releasing perishable goods under forfeiture (sec. 7324(3)) or under levy (sec. 6336); claimant bonds for seized goods valued at $100,000 or less (sec. 7325(3)); the bond needed to claim a credit for accrued foreign taxes (sec. 905(c)); and bonds related to alcohol and tobacco taxes (subtitle E).

Full Legal Text

Title 26, §7103

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)For bond where time to pay tax or deficiency has been extended, see section 6165.
(2)For bond to stay collection of a jeopardy assessment, see section 6863.
(3)For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.
(4)For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).
(5)For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.
(b)(1)For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2).
(2)For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3).
(3)For bond to release perishable goods under levy, see section 6336.
(4)For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).
(c)(1)For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c).
(2)For bonds relating to alcohol and tobacco taxes, see generally subtitle E.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1986—Subsec. (b)(4). Pub. L. 99–514 substituted “$100,000” for “$1,000”. 1978—Subsec. (a)(4). Pub. L. 95–628 added par. (4). 1976—Subsec. (a)(4). Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate. Subsec. (b)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (d). Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, process, renovated, or adulterated butter, and white phosphorus matches. 1974—Subsec. (d)(3)(C). Pub. L. 93–490 struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c). 1972—Subsec. (e). Pub. L. 92–310 repealed subsec. (e) which contained cross references for personnel bonds. 1970—Subsec. (d)(3)(D). Pub. L. 91–513 struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b). 1965—Subsec. (d)(3)(F). Pub. L. 89–44 struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils.

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–514 effective Oct. 22, 1986, see section 1566(e) of Pub. L. 99–514, set out as a note under section 7325 of this title.

Effective Date

of 1978 AmendmentAmendment by Pub. L. 95–628 applicable with respect to penalties assessed more than 60 days after Nov. 10, 1978, see section 9(c) of Pub. L. 95–628, set out as a note under section 6672 of this title.

Effective Date

of 1976 AmendmentAmendment by section 1204(c)(10) of Pub. L. 94–455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under section 6851 of this title.

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–490 applicable to filled cheese manufactured, imported, or sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93–490, set out as an

Effective Date

of Repeal note under section 4831 of this title.

Effective Date

of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an

Effective Date

note under section 951 of Title 21, Food and Drugs.

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 applicable with respect to articles sold on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89–44, set out as a note under section 4082 of this title.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the

Effective Date

of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7103

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73