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Internal Revenue Code, § 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--
I.R.C. § 7101(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.
I.R.C. § 7101(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; June 6, 1972, Pub. L. 92-310, title II, 230(b), 86 Stat. 209; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Sept. 13, 1982, Pub. L. 97-258, 3(f)(11), 96 Stat. 1065.)
Background Notes
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).
Cross References
Special disposition of perishable goods, see section 7324 of this title.
Section Referred to in Other Sections
This section is referred to in section 7324 of this title.