---
type: "LegalText"
title: "26 U.S.C. § 7102"
description: "Single bond in lieu of multiple bonds"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "73"
chapter_name: "BONDS"
section: "7102"
citation: "26 U.S.C. § 7102"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7102"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "0de666be9285b5c0fce99a333af7e3fc7d730e7ad15754856efff0c14df78232"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "106b7c6c04fb9fdac9813d49500a996898131dd1e995f7c1de35d30575515bc6"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7102 - Single bond in lieu of multiple bonds

## 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.

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

## Notes

Editorial Notes

Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.