[USC02] 26 USC 6165: Bonds where time to pay tax or deficiency has been extended
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26 USC 6165: Bonds where time to pay tax or deficiency has been extended Text contains those laws in effect on December 7, 2019
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 62-TIME AND PLACE FOR PAYING TAXSubchapter B-Extensions of Time for Payment

§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 .)

Amendments

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