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2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 73 - BONDS
Sec. 7102 - Single bond in lieu of multiple bonds
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§7102. Single bond in lieu of multiple bonds
§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.)
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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