§6165. Bonds where time to pay tax or deficiency has been extended — Inbound Citations

Citations to 26 U.S.C. § 6165 as a whole

• 26 U.S.C. § 1294(e)

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  (e) Section 6165 shall apply to any extension under this section as though the Secretary were extending the time for payment of the tax.
• 26 U.S.C. § 6324A(d)(6)

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  (6) The Secretary may not require under section 6165 the furnishing of any bond for the payment of any tax to which an agreement which meets the requirements of subsection (c) applies.