Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7102
Single bond in lieu of multiple bonds
Official textgovinfo.govlast amended
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.
Source: view the official text
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
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent's…
- 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