26 USC § 7102 - Single bond in lieu of multiple bonds

---
identifier: "/us/usc/t26/s7102"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7102 - Single bond in lieu of multiple bonds"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7102"
section_name: "Single bond in lieu of multiple bonds"
chapter_number: 73
chapter_name: "BONDS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.