26 U.S.C. § 5177 — Other provisions relating to bonds
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 90 words · no verdicts yet
The section makes the rules in section 5551 apply to bonds required by, or given under, sections 5173 and 5175. It also points to related provisions about deposits, penalties, and forfeitures.
The section makes the rules in section 5551 apply to bonds required by, or given under, sections 5173 and 5175.
(a) General provisions relating to bonds. The rules in section 5551 apply to those bonds.
(b) Cross references.
(1) For depositing United States bonds or notes instead of sureties, see section 9303 of title 31, United States Code.
(2) For penalties and forfeitures for failing or refusing to give a bond, giving a false, forged, or fraudulent bond, or operating as a distiller* without giving a bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).
The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.
For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or carrying on the business of a distiller* without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(B), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 96–39, title VIII, § 807(a)(17), July 26, 1979, 93 Stat. 282; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1353
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1823
- 1979Amended · Pub. L. 96-39 · 93 Stat. 282
- 1982Amended · Pub. L. 97-258 · 96 Stat. 1064
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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