§ 7103. — Cross referencesOther provisions for 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: 26USC7103]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 73--BONDS
Sec. 7103. Cross references--Other provisions for bonds
(a) Extensions of time
(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) Release of lien or seized property
(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) Miscellaneous
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 89-44, title VIII,
Sec. 802(b)(3), June 21, 1965, 79 Stat. 159; Pub. L. 91-513, title III,
Sec. 1102(e), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 92-310, title II,
Sec. 230(c), June 6, 1972, 86 Stat. 209; Pub. L. 93-490, Sec. 3(b)(7),
Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94-455, title XII,
Sec. 1204(c)(10), title XIX, Sec. 1906(a)(40), (b)(13)(A), Oct. 4, 1976,
90 Stat. 1699, 1830, 1834; Pub. L. 95-628, Sec. 9(b)(2), Nov. 10, 1978,
92 Stat. 3633; Pub. L. 99-514, title XV, Sec. 1566(c), Oct. 22, 1986,
100 Stat. 2763.)
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, Sec. 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, Sec. 1906(b)(13)(A), struck out ``or
his delegate'' after ``Secretary''.
Subsec. (d). Pub. L. 94-455, Sec. 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.
Effective Date of 1986 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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.
