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26 U.S.C. § 7102

U.S. CodeFederal
Single bond in lieu of multiple bonds
About This Law
/us/usc/t26/s7102
Title
26 — Internal Revenue Code
Chapter
STF/CH73
Release
119-84
Release Date
2026-04-17

Section Text

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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 Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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