# 26 U.S.C. § 7102: Single bond in lieu of multiple bonds

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7102>. Cite pinpoints as 26 U.S.C. § 7102(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.7102-1](/26/reg/301.7102-1.md): Single bond in lieu of multiple bonds. (interprets § 7102)

Derived from: 1939 § 3676

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 847
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834