26 U.S.C. § 7102

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 7102 - Single bond in lieu of multiple 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.

26 U.S.C. § 7102

Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

EDITORIAL NOTES

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.