# 26 U.S.C. § 7101: Form of bonds

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7101>. Cite pinpoints as 26 U.S.C. § 7101(a)(1).

Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—

## § 7101(1) General rule

Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.

## § 7101(2) United States bonds and notes in lieu of surety bonds

The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.

## Regulations

- [Treas. Reg. § 20.7101-1](/26/reg/20.7101-1.md): Form of bonds. (interprets § 7101)
- [Treas. Reg. § 25.7101-1](/26/reg/25.7101-1.md): Form of bonds. (interprets § 7101)
- [Treas. Reg. § 53.7101-1](/26/reg/53.7101-1.md): Form of bonds. (interprets § 7101)
- [Treas. Reg. § 301.7101-1](/26/reg/301.7101-1.md): Form of bond and security required. (interprets § 7101)

## Connections

Cites: § 7485 Bond to stay assessment and collection

Cited by: § 7324 Special disposition of perishable goods

Derived from: 1939 § 44; 1939 § 56(c); 1939 § 112(b)(6)(D); 1939 § 131(c); 1939 § 146; 1939 § 272(j); 1939 § 273(a)-(i), (k); 1939 § 822(a)(2); 1939 § 871(h); 1939 § 872(f); 1939 § 926; 1939 § 1012(i); 1939 § 1013(f); 1939 § 1145; 1939 § 1818(a); 1939 § 2302; 1939 § 2322; 1939 § 2352; 1939 § 2474; 1939 § 2569(b); 1939 § 2653(d); 1939 § 3360(b); 1939 § 3412(a)-(f); 1939 § 3413; 1939 § 3660(b); 1939 § 3722(c); 1939 § 3724; 1939 § 3943; 1939 § 3992; 1939 § 4010

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 847
- 1972-06-06: [Pub. L. 92-310](/26/act/92-310.md), 86 Stat. 209
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1982-09-13: [Pub. L. 97-258](/26/act/97-258.md), 96 Stat. 1065