Public Law 119-73 (01/23/2026)

26 U.S.C. § 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.

Aug. 16, 1954, ch. 73668A Stat. 847Pub. 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”.