{"data":{"id":"us/26-u.s.c.-7102","jurisdiction":"us","citation":"26 U.S.C. § 7102","heading":"Single bond in lieu of multiple bonds","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 73—BONDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"3cd849ad4e14e9fe228b81b2ccf34995dec7249fddd097afd5cec9eea6793463","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7101","next":"us/26-u.s.c.-7103"},"notice":"GroundRules: Original legal text. Not legal advice."}