United States Code · Section

§ 7102 — Single Bond In Lieu Of Multiple Bonds

26 U.S.C. § 7102

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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.
26 U.S.C. § 7101 26 U.S.C. § 7103

Implementing Regulations