Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6165
Bonds where time to pay tax or deficiency has been extended
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 6152 · [§6152. Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct.…
- 6153 · [§6153. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3),…
- 6154 · [§6154. Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec.…
- 6155 · Payment on notice and demand
- 6156 · [§6156. Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct.…
- 6157 · Payment of Federal unemployment tax on quarterly or other time…
- 6158 · [§6158. Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov.…
- 6159 · Agreements for payment of tax liability in installments
- 6161 · Extension of time for paying tax
- 6162 · [§6162. Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct.…
- 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 · [§6166A. Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13,…
- 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