FEDERAL · 26 U.S.C. · Chapter 73
Single bond in lieu of multiple bonds
26 U.S.C. § 7102
Title26 — Internal Revenue Code
Chapter73 — BONDS
This text of 26 U.S.C. § 7102 (Single bond in lieu of multiple bonds) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7102.
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.
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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".
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Bluebook (online)
26 U.S.C. § 7102, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7102.