U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 73 - BONDS Sec. 7102 - Single bond in lieu of multiple bonds From the U.S. Government Publishing Office, www.gpo.gov §7102. Single bond in lieu of multiple bonds In any case in which two or more bonds are required or authorized, the Secretary may provide for the acceptance of a single bond complying with the requirements for which the several bonds are required or authorized. (Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
26 U.S.C. § 7102
§7102. Single bond in lieu of multiple bonds
Edition 2024