26 USC § 7102
Single bond in lieu of multiple bonds
through Public Law 119-27, except Public Law 119-21
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".