26 U.S.C. § 6165

Current through P.L. 118-44 (published on www.congress.gov on 03/18/2024), except for [P. L. 118-42]

Section 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.

26 U.S.C. § 6165

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.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

taxpayer

The term "taxpayer" means any person subject to any internal revenue tax.