§ 7102. — Single bond in lieu of multiple bonds.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7102]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 73--BONDS
Sec. 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,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary''.
