§7102 — Single bond in lieu of multiple bonds
1 cases·1 cited
Statute Text — 26 U.S.C. §7102
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7102-1 Single bond in lieu of multiple bonds
- Treas. Reg. §Treas. Reg. §301.7102-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.7102-1(b) Bonds required under subtitle E and chapter 75 of the Internal Revenue Code of 1954.