26 USC § 5355 - General provisions relating to bonds

---
identifier: "/us/usc/t26/s5355"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5355 - General provisions relating to bonds"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5355"
section_name: "General provisions relating to bonds"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "F"
subchapter_name: "Bonded and Taxpaid Wine Premises"
part_number: "I"
part_name: "ESTABLISHMENT"
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. 1379.)"
---


# § 5355. General provisions relating to bonds

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

---

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

## Editorial Notes

### Prior Provisions

A prior section 5355, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .