26Title 26The US tax code, read & explained

26 U.S.C. § 5177

§ 5177. Other provisions relating to bonds

97 words · amended 3 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1958 by the Technical Amendments Act of 1958. Last changed September 13, 1982 by the Public Law 97-258.

Every change, newest first (4)
  1. September 13, 1982Public Law 97-258
  2. July 26, 1979Public Law 96-39
  3. October 4, 1976Tax Reform Act of 1976
  4. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) General provisions relating to bonds
  2. (b) Cross references
(a) General provisions relating to bonds

The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.

(b) Cross references
(1)

For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.

(2)

For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or carrying on the business of a distiller without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).