Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7102

Source: decipher.legal/usc/26/7102 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)