FEDERAL · 26 U.S.C. · Chapter 73
Single bond in lieu of multiple bonds
Current through Pub. L. 119-102
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.
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26 U.S.C. § 7102 (Single bond in lieu of multiple bonds) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Donald F. Ferris
807 F.2d 269 (First Circuit, 1986)
Source Credit
History
(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
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".