# 26 U.S.C. § 7103: Cross references—Other provisions for bonds

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7103>. Cite pinpoints as 26 U.S.C. § 7103(a)(1).

## § 7103(a) Extensions of time

**§ 7103(a)(1)** For bond where time to pay tax or deficiency has been extended, see section 6165.

**§ 7103(a)(2)** For bond to stay collection of a jeopardy assessment, see section 6863.

**§ 7103(a)(3)** For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.

**§ 7103(a)(4)** For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).

**§ 7103(a)(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.

## § 7103(b) Release of lien or seized property

**§ 7103(b)(1)** For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2).

**§ 7103(b)(2)** For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3).

**§ 7103(b)(3)** For bond to release perishable goods under levy, see section 6336.

**§ 7103(b)(4)** For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).

## § 7103(c) Miscellaneous

**§ 7103(c)(1)** For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c).

**§ 7103(c)(2)** For bonds relating to alcohol and tobacco taxes, see generally subtitle E.

## Connections

Cites: § 905 Applicable rules; § 6165 Bonds where time to pay tax or deficiency has been extended; § 6325 Release of lien or discharge of property; § 6336 Sale of perishable goods; § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax; § 6863 Stay of collection of jeopardy assessments; § 7324 Special disposition of perishable goods; § 7325 Personal property valued at $100,000 or less; § 7485 Bond to stay assessment and collection

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 847
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 159
- 1970-10-27: [Pub. L. 91-513](/26/act/91-513.md), 84 Stat. 1292
- 1972-06-06: [Pub. L. 92-310](/26/act/92-310.md), 86 Stat. 209
- 1974-10-26: [Pub. L. 93-490](/26/act/93-490.md), 88 Stat. 1467
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1699
- 1978-11-10: [Pub. L. 95-628](/26/act/95-628.md), 92 Stat. 3633
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2763