26 USC § 5177 - Other provisions relating to bonds

---
identifier: "/us/usc/t26/s5177"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5177 - Other provisions relating to bonds"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5177"
section_name: "Other provisions relating to bonds"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "B"
subchapter_name: "Qualification Requirements for Distilled Spirits Plants"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(B), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 96–39, title VIII, § 807(a)(17), July 26, 1979, 93 Stat. 282; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)"
---


# § 5177. Other provisions relating to bonds

**(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).

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(B), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 96–39, title VIII, § 807(a)(17), July 26, 1979, 93 Stat. 282; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)

## Editorial Notes

### Prior Provisions

A prior section 5177, , , related to “conditions of approval of distiller’s bond”, prior to the general revision of this chapter by . See .

Prior section 5177(a) was a general provision. See .

Prior section 5177(b)(1) to (3) related to ownership, consent of owner, or indemnity bond. See section 5173(b)(1)(A) to (C) of this title.

Prior section 5177(b)(4) related to judicial sale. See .

Prior section 5177(c) related to situation of distillery. See sections 5173(b)(1) and 5551(c) of this title.

Prior section 5177(d) was a cross reference to penalty for improper approval of distiller’s bond, and to general provisions relating to approval, disapproval and appeal on bonds. See subsec. (a) of this section and .

Provisions similar to those comprising subsec. (b) of this section were contained in prior sections 5176(e) and 5232(d), , , 644, prior to the general revision of this chapter by .

### Amendments

1982—Subsec. (b)(1).  substituted “, United States Code” for “”.

1979—Subsec. (a).  struck out “, 5174,” after “sections 5173”.

1976—Subsec. (b)(2).  substituted “5601(b)” for “5601(b)(2)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date of 1976 Amendment

Amendment by  effective on first day of first month which begins more than 90 days after , see , set out as a note under .