Source: http://topics.law.cornell.edu/uscode/text/26/7103
Timestamp: 2013-12-11 12:09:45
Document Index: 114983563

Matched Legal Cases: ['§ 7103', '§ 7103', '§ 7103', '§ 802', '§ 1102', '§ 230', '§ 3', '§ 1204', '§ 1906', '§ 9', '§ 1566', '§ 1204', '§ 1906']

26 USC § 7103 - Cross references—Other provisions for bonds | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle F › Chapter 73 › § 7103	prevnext
26 USC § 7103 - Cross references—Other provisions for bonds
For a bond to stay collection of a penalty assessed under section 6672, see section 6672
Release of lien or seized property (1)
For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325
For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324
For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325
For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905
(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 89–44, title VIII, § 802(b)(3),June 21, 1965, 79 Stat. 159; Pub. L. 91–513, title III, § 1102(e),Oct. 27, 1970, 84 Stat. 1292; Pub. L. 92–310, title II, § 230(c),June 6, 1972, 86 Stat. 209; Pub. L. 93–490, § 3(b)(7),Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94–455, title XII, § 1204(c)(10), title XIX, § 1906(a)(40), (b)(13)(A),Oct. 4, 1976, 90 Stat. 1699, 1830, 1834; Pub. L. 95–628, § 9(b)(2),Nov. 10, 1978, 92 Stat. 3633; Pub. L. 99–514, title XV, § 1566(c),Oct. 22, 1986, 100 Stat. 2763.)
1986—Subsec. (b)(4). Pub. L. 99–514substituted “$100,000” for “$1,000”.
1978—Subsec. (a)(4). Pub. L. 95–628added par. (4).
1976—Subsec. (a)(4). Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851
(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate.
Subsec. (d). Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, process, renovated, or adulterated butter, and white phosphorus matches.
1974—Subsec. (d)(3)(C). Pub. L. 93–490struck out subpar. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c).
1972—Subsec. (e). Pub. L. 92–310repealed subsec. (e) which contained cross references for personnel bonds.
1970—Subsec. (d)(3)(D). Pub. L. 91–513struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b).
1965—Subsec. (d)(3)(F). Pub. L. 89–44struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils.
Amendment by Pub. L. 99–514effective Oct. 22, 1986, see section 1566(e) ofPub. L. 99–514, set out as a note under section 7325 of this title.
Amendment by section 1204(c)(10) ofPub. L. 94–455applicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after Feb. 28, 1977, see section 1204(d) ofPub. L. 94–455, as amended, set out as a note under section 6851 of this title.
Amendment by Pub. L. 93–490applicable to filled cheese manufactured, imported, or sold after Oct. 26, 1974, see section 3(c) ofPub. L. 93–490, set out as an Effective Date of Repeal note under section 4831 of this title.