Treasury Regulations (26 C.F.R.)
26 CFR § 301.7102-1
Single bond in lieu of multiple bonds.
# (a) In general.
Except as provided in paragraph (b) of this section, a person who is required, or authorized, under the Code (other than sections 6803(a)(1) and 7485), or under any rules or regulations under the Code, to execute two or more bonds may, in the discretion of the district director, furnish a single bond in lieu of such two or more bonds but only if such single bond meets all the conditions and requirements prescribed for each of the separate bonds which it replaces. This section shall also apply in the case of bonds required or authorized under the Internal Revenue Code of 1939 (other than sections 1423(b) and 1145) or under the regulations under such Code.
# (b) Bonds required under subtitle E and chapter 75 of the Internal Revenue Code of 1954.
In the case of bonds required under subtitle E and chapter 75, subtitle F, of the Internal Revenue Code of 1954 (or under the corresponding provisions of the Internal Revenue Code of 1939), a single bond will not be accepted in lieu of two or more bonds except as provided in the regulations in subchapter E of this chapter (Alcohol, Tobacco, and Other Excise Taxes).
Source: view the official text
In this part (40 sections)
- 301.6805-1 · Redemption of stamps.
- 301.6806-1 · Posting occupational tax stamps.
- 301.6851-1 · Termination of taxable year.
- 301.6852-1 · Termination assessments of tax in the case of flagrant…
- 301.6861-1 · Jeopardy assessments of income, estate, gift, and certain…
- 301.6862-1 · Jeopardy assessment of taxes other than income, estate,…
- 301.6863-1 · Stay of collection of jeopardy assessments; bond to stay…
- 301.6863-2 · Collection of jeopardy assessment; stay of sale of seized…
- 301.6867-1 · Presumptions where owner of large amount of cash is not…
- 301.6871(a)-1 · (a)-1 Immediate assessment of claims for income,…
- 301.6871(a)-2 · (a)-2 Collection of assessed taxes in bankruptcy and…
- 301.6871(b)-1 · (b)-1 Claims for income, estate, and gift taxes in…
- 301.6872-1 · Suspension of running of period of limitations on…
- 301.6873-1 · Unpaid claims in bankruptcy or receivership proceedings.
- 301.6901-1 · Procedure in the case of transferred assets.
- 301.6902-1 · Burden of proof.
- 301.6903-1 · Notice of fiduciary relationship.
- 301.6905-1 · Discharge of executor from personal liability for…
- 301.7001-1 · License to collect foreign items.
- 301.7101-1 · Form of bond and security required.
- 301.7102-1 · Single bond in lieu of multiple bonds.
- 301.7121-1 · Closing agreements.
- 301.7122-0 · Table of contents.
- 301.7122-1 · Compromises.
- 301.7207-1 · Fraudulent returns, statements, or other documents.
- 301.7209-1 · Unauthorized use or sale of stamps.
- 301.7214-1 · Offenses by officers and employees of the United States.
- 301.7216-0 · Table of contents.
- 301.7216-1 · Penalty for disclosure or use of tax return information.
- 301.7216-2 · Permissible disclosures or uses without consent of the…
- 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
- 301.7231-1 · Failure to obtain license for collection of foreign items.
- 301.7269-1 · Failure to produce records.
- 301.7272-1 · Penalty for failure to register.
- 301.7304-1 · Penalty for fraudulently claiming drawback.
- 301.7321-1 · Seizure of property.
- 301.7322-1 · Delivery of seized property to U.S. marshal.
- 301.7324-1 · Special disposition of perishable goods.
- 301.7325-1 · Personal property valued at $2,500 or less.
- 301.7326-1 · Disposal of forfeited or abandoned property in special…