{"data":{"id":"us/26-u.s.c.-6165","jurisdiction":"us","citation":"26 U.S.C. § 6165","heading":"Bonds where time to pay tax or deficiency has been extended","body":"In the event the Secretary grants any extension of time within which to pay any tax or any deficiency therein, the Secretary may require the taxpayer to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 62—TIME AND PLACE FOR PAYING TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"48d508d668ba764cc21bedc0610d2328203ce6c683157ecfd56fbed26b867025","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6164","next":"us/26-u.s.c.-6166"},"notice":"GroundRules: Original legal text. Not legal advice."}