26 U.S.C. § 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.
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Cited by 10
- 26 CFR § 1.1294-1T — Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- 26 CFR § 1.6162-1 — Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- 26 CFR § 301.6324A-1 — Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
- 26 U.S.C. § 1294 — Election to extend time for payment of tax on undistributed earnings
- 26 U.S.C. § 6161 — Extension of time for paying tax
- 26 U.S.C. § 6163 — Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- 26 U.S.C. § 6166 — Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- 26 U.S.C. § 6167 — Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- 26 U.S.C. § 6324A — Special lien for estate tax deferred under section 6166
- 26 U.S.C. § 7103 — Cross references—Other provisions for bonds
Nearby sections (25 sections)
- 6152 · Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22,…
- 6153 · Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July…
- 6154 · Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22,…
- 6155 · Payment on notice and demand
- 6156 · Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22,…
- 6157 · Payment of Federal unemployment tax on quarterly or other time…
- 6158 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5,…
- 6159 · Agreements for payment of tax liability in installments
- 6161 · Extension of time for paying tax
- 6162 · Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4,…
- 6163 · Extension of time for payment of estate tax on value of…
- 6164 · Extension of time for payment of taxes by corporations expecting…
- 6165 · Bonds where time to pay tax or deficiency has been extended
- 6166 · Extension of time for payment of estate tax where estate…
- 6166A · Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95…
- 6167 · Extension of time for payment of tax attributable to recovery of…
- 6201 · Assessment authority
- 6202 · Establishment by regulations of mode or time of assessment
- 6203 · Method of assessment
- 6204 · Supplemental assessments
- 6205 · Special rules applicable to certain employment taxes
- 6206 · Special rules applicable to excessive claims under certain…
- 6207 · Cross references
- 6211 · Definition of a deficiency
- 6212 · Notice of deficiency