Title 26 — Internal Revenue Code
Chapter 73 — Bonds
§ 7102. Single bond in lieu of multiple bonds
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 847 · 68A Stat. 847
Enacted · 26 U.S.C. § 7102
Aug. 16, 1954, ch. 736, 68A Stat. 847
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 847Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7102
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Credits
1954–1976 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 847
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.)