Amended 1965, 1970, 1972, 1974, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, process, renovated, or adulterated butter, and white phosphorus matches.
- 1974 Pub. L. 93-490 Pub. L. 93–490 struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c).
- 1972 Pub. L. 92-310 Pub. L. 92–310 repealed subsec. (e) which contained cross references for personnel bonds.
- 1970 Pub. L. 91-513 Pub. L. 91–513 struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b).
- 1965 Pub. L. 89-44 Pub. L. 89–44 struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils.
(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).
Amended 1976, 1978
- 1978 Pub. L. 95-628 Pub. L. 95–628 added par. (4).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate.
(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).
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
(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).
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 substituted “$100,000” for “$1,000”.
(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.