# 26 U.S.C. § 6165: Bonds where time to pay tax or deficiency has been extended

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6165>. Cite pinpoints as 26 U.S.C. § 6165(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.6165-1](/26/reg/1.6165-1.md): Bonds where time to pay the tax or deficiency has been extended. (interprets § 6165)
- [Treas. Reg. § 20.6165-1](/26/reg/20.6165-1.md): Bonds where time to pay tax or deficiency has been extended. (interprets § 6165)
- [Treas. Reg. § 25.6165-1](/26/reg/25.6165-1.md): Bonds where time to pay tax or deficiency has been extended. (interprets § 6165)
- [Treas. Reg. § 53.6165-1](/26/reg/53.6165-1.md): Bonds where time to pay tax or deficiency has been extended. (interprets § 6165)
- [Treas. Reg. § 55.6165-1](/26/reg/55.6165-1.md): Bonds where time to pay tax or deficiency has been extended. (interprets § 6165)
- [Treas. Reg. § 156.6165-1](/26/reg/156.6165-1.md): Bonds where time to pay tax or deficiency has been extended. (interprets § 6165)
- [Treas. Reg. § 157.6165-1](/26/reg/157.6165-1.md): Bonds where time to pay tax has been extended. (interprets § 6165)
- [Treas. Reg. § 301.6165-1](/26/reg/301.6165-1.md): Bonds where time to pay the tax or deficiency has been extended. (interprets § 6165)

## Final rules

- [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions

## Connections

Cites: none

Cited by: § 6161 Extension of time for paying tax; § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property; § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business; § 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses; § 6324A Special lien for estate tax deferred under section 6166; § 7103 Cross references—Other provisions for bonds

Derived from: 1939 § 56(c); 1939 § 272(j); 1939 § 822(a)(2); 1939 § 871(h); 1939 § 1012(i)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 766
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834