Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7103 (2024) — Cross references—Other provisions for bonds
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.
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).
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: official text