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.
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Nearby sections (25 sections)
- 6871 · Claims for income, estate, gift, and certain excise taxes in…
- 6872 · Suspension of period on assessment
- 6873 · Unpaid claims
- 6901 · Transferred assets
- 6902 · Provisions of special application to transferees
- 6903 · Notice of fiduciary relationship
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- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references
- 7201 · Attempt to evade or defeat tax
- 7202 · Willful failure to collect or pay over tax
- 7203 · Willful failure to file return, supply information, or pay tax
- 7204 · Fraudulent statement or failure to make statement to employees
- 7205 · Fraudulent withholding exemption certificate or failure to…
- 7206 · Fraud and false statements
- 7207 · Fraudulent returns, statements, or other documents