Title 26, Internal Revenue CodeRelease 119-102
§7102 Single Bond in Lieu of Multiple Bonds
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 73 — BONDS › § 7102
Summary
The Secretary can allow one bond to be used in place of two or more separate bonds.
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
Aug 21, 2026
Release point: 119-102