26 USC 7101 – Form of bonds
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Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
(1) General rule
Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.
(2) United States bonds and notes in lieu of surety bonds
The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.
Terms Used In 26 USC 7101
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701