§6165 — Bonds where time to pay tax or deficiency has been extended
3 cases·2 limited·1 cited
Statute Text — 26 U.S.C. §6165
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6165-1 Bonds where time to pay the tax or deficiency has been extended
- Treas. Reg. §Treas. Reg. §156.6165-1 Bonds where time to pay tax or deficiency has been extended
- Treas. Reg. §Treas. Reg. §157.6165-1 Bonds where time to pay tax has been extended
- Treas. Reg. §Treas. Reg. §20.6165-1 Bonds where time to pay tax or deficiency has been extended
- Treas. Reg. §Treas. Reg. §20.6165-1(a) Extensions under sections 6161 and 6163(b) of time to pay tax or deficiency.
- Treas. Reg. §Treas. Reg. §20.6165-1(b) Extensions under section 6163 of time to pay estate tax attributable to reversionary or remainder interests.
- Treas. Reg. §Treas. Reg. §25.6165-1 Bonds where time to pay tax or deficiency has been extended
- Treas. Reg. §Treas. Reg. §301.6165-1 Bonds where time to pay the tax or deficiency has been extended
- Treas. Reg. §Treas. Reg. §53.6165-1 Bonds where time to pay tax or deficiency has been extended
- Treas. Reg. §Treas. Reg. §55.6165-1 Bonds where time to pay tax or deficiency has been extended
3 Citing Cases
The substantive requirements of section 6166 are confined to section 6166(a) and (g) .
ending the time for payment of the tax.” Section 6166(k) provides the following cross-references: SEC. 6166(k). Cross References.— (1) Security. — For authority of the Secretary to require security in the case of an extension under this section, see section 6165. (2) Lien. — For special lien (in lieu of bond) in the case of an extension under this section, see section 6324A. Section 6165 provides: SEC. 6165. BONDS WHERE TIME TO PAY TAX OR DEFICIENCY HAS BEEN EXTENDED. In the event the Secretary