Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7103
Cross references—Other provisions for bonds
# (a) Extensions of time
(1) For bond where time to pay tax or deficiency has been extended, see section 6165. (2) For bond to stay collection of a jeopardy assessment, see section 6863. (3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485. (4) For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b). (5) For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.
# (b) Release of lien or seized property
(1) For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2). (2) For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3). (3) For bond to release perishable goods under levy, see section 6336. (4) For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).
# (c) Miscellaneous
(1) For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c). (2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E.
Source: view the official text
Nearby sections (25 sections)
- 6872 · Suspension of period on assessment
- 6873 · Unpaid claims
- 6901 · Transferred assets
- 6902 · Provisions of special application to transferees
- 6903 · Notice of fiduciary relationship
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent's…
- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references
- 7201 · Attempt to evade or defeat tax
- 7202 · Willful failure to collect or pay over tax
- 7203 · Willful failure to file return, supply information, or pay tax
- 7204 · Fraudulent statement or failure to make statement to employees
- 7205 · Fraudulent withholding exemption certificate or failure to…
- 7206 · Fraud and false statements
- 7207 · Fraudulent returns, statements, or other documents
- 7208 · Offenses relating to stamps