Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
2.1 KiB
Markdown
46 lines
2.1 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7101"
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description: "Form of bonds"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "73"
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chapter_name: "BONDS"
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section: "7101"
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citation: "26 U.S.C. § 7101"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7101"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "af532cde606f6991b23c9c2eca167629551ec21002e94372f25cdb6d8cd078fa"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "ff2b6178691d8cac2c69dea81d26fb506191ab720e86583bdca893ec4d5e2730"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7101 - Form of bonds
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## Text
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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—
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(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.
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(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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 92–310, title II, § 230(b), June 6, 1972, 86 Stat. 209; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 3(f)(11), Sept. 13, 1982, 96 Stat. 1065.)
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## Notes
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Editorial Notes
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Amendments1982—Par. (2). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. 1976—Par. (2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1972—Pub. L. 92–310 struck out reference to section 6803(a)(1).
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