26 U.S.C. § 7102: Single bond in lieu of multiple bonds
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- 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