§ 7101. — Form of bonds.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7101]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 73--BONDS
Sec. 7101. Form of bonds
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) General rule
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) United States bonds and notes in lieu of surety bonds
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 92-310, title II,
Sec. 230(b), June 6, 1972, 86 Stat. 209; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-258,
Sec. 3(f)(11), Sept. 13, 1982, 96 Stat. 1065.)
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).
Section Referred to in Other Sections
This section is referred to in section 7324 of this title.
