26Title 26The US tax code, read & explained

26 U.S.C. § 5177

§ 5177. Other provisions relating to bonds

97 words · amended 4 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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).