2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 73 - Bonds
Sec. 7102 - Single bond in lieu of multiple bonds

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Citation 26 U.S.C. § 7102 (2017)
Section Name §7102. Single bond in lieu of multiple bonds
Section Text

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.

Source Credit

(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".

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 73 - BONDS
Sec. 7102 - Single bond in lieu of multiple bonds
Contains section 7102
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
Statutes at Large References 90 Stat. 1834
Public Law References Public Law 94-455
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