Title 26 — Internal Revenue CodeRelease 119-73
§7102 Single bond in lieu of multiple bonds
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 73— - BONDS › § 7102
Full Legal Text
Title 26, §7102
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7102
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73