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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6165

Bonds where time to pay tax or deficiency has been extended

Ch. 62 — TIME AND PLACE FOR PAYING TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 62
Statutory Text

26 U.S.C. § 6165 — Bonds where time to pay tax or deficiency has been extended

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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Federation ID
BS-USC26-SEC-BE72BB
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 6165
Jurisdiction
Federal — United States
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Source
PRIMARY-SOURCE
Source Verified
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1dfcb256c5f8dd51...
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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).
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← 26 U.S.C. § 6164 26 U.S.C. § 6166 →
Ch. 62 — TIME AND PLACE FOR PAYING TAX
26 U.S.C. § 615126 U.S.C. § 615226 U.S.C. § 615326 U.S.C. § 615426 U.S.C. § 615526 U.S.C. § 615626 U.S.C. § 615726 U.S.C. § 615826 U.S.C. § 615926 U.S.C. § 616126 U.S.C. § 616226 U.S.C. § 616326 U.S.C. § 616426 U.S.C. § 616526 U.S.C. § 616626 U.S.C. § 6166A26 U.S.C. § 6167
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 6165