IRC §7102. Single bond in lieu of multiple bonds

View related content:

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.

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


Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.