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26 U.S.C. § 6165 26 u.s.c. · time and place for paying tax · title 26
26 U.S.C. § 6165
Bonds where time to pay tax or deficiency has been extended
Title 26 USC
● ACTIVE
Ch. 62
Jurisdiction Federal — United States
Chapter TIME AND PLACE FOR PAYING TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-BE72BB
STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter B - Extensions of Time for Payment Sec. 6165 - Bonds where time to pay tax or deficiency has been extended From the U.S. Government Publishing Office, www.gpo.gov

§6165. Bonds where time to pay tax or deficiency has been extended

In the event the Secretary grants any extension of time within which to pay any tax or any deficiency therein, the Secretary may require the taxpayer to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.

(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6165 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 6165
Status
● ACTIVE
Chapter
62 — TIME AND PLACE FOR PAYING TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-BE72BB
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 6165