Bonds where time to pay tax or deficiency has been extended
About This Law
/us/usc/t26/s6165
Title
26 — Internal Revenue Code
Chapter
STF/CH62
Release
119-84
Release Date
2026-04-17
Section Text
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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
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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