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26 U.S.C. 7102: Single bond in lieu of multiple bondsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 73-BONDS
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§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. 736 , 68A Stat. 847 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)

Editorial Notes

Amendments

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