Public Law 119-102 (07/12/2026) , except 119-101

26 U.S.C. § 7102

Single bond in lieu of multiple bonds

Section text and notes

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)90 Stat. 1834 (, ; , , .)

Editorial Notes

Amendments

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.