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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 7102: Single bond in lieu of multiple bonds

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 73—BONDS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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