Title 26, Internal Revenue CodeRelease 119-102
§5355 General Provisions Relating to Bonds
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter F — Bonded and Taxpaid Wine Premises › PART I — ESTABLISHMENT › § 5355
Summary
Apply the bond rules from one part of the law to the bonds required by a different part of the law.
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
Aug 21, 2026
Release point: 119-102