26 U.S.C. § 6165 — Bonds where time to pay tax or deficiency has been extended
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 62 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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