Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 7101: Form of bonds
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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. The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31 , United States Code.
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