26 USC § 7101 - Form of bonds

---
identifier: "/us/usc/t26/s7101"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7101 - Form of bonds"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7101"
section_name: "Form of bonds"
chapter_number: 73
chapter_name: "BONDS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 7101. Form of bonds

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** section 9303 of title 31

The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in , United States Code.

---

**Source Credit**: (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.)

## Editorial Notes

### Amendments

1982—Par. (2).  substituted “, United States Code” for “”.

1976—Par. (2).  struck out “or his delegate” after “Secretary”.

1972— struck out reference to section 6803(a)(1).