
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6165]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 62--TIME AND PLACE FOR PAYING TAX
 
              Subchapter B--Extensions of Time for Payment
 
Sec. 6165. Bonds where time to pay tax or deficiency has been 
        extended
        
    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 1294, 6163, 6166, 6167, 
6324A, 7103 of this title.
