---
type: "LegalText"
title: "26 U.S.C. § 5355"
description: "General provisions relating to bonds"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "51"
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
section: "5355"
citation: "26 U.S.C. § 5355"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s5355"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "51687c46ae38f988b7cf6e5668624e77bd1b8d77d0243409333c2316a0883c40"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "8085ab589f61ea55380c688571710a99414dd76e6fb8f37465bd9f53ae99cd60"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 5355 - General provisions relating to bonds

## Text

The provisions of section 5551 (relating to bonds) shall be applicable to the bonds required under section 5354.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1379.)

## Notes

Editorial Notes

Prior ProvisionsA prior section 5355, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.