26 CFR 301.7102-1 - Single bond in lieu of multiple bonds.

Status message

There are 9 Updates appearing in the Federal Register for 26 CFR 301. View below or at eCFR (GPOAccess)
prev | next
§ 301.7102-1 Single bond in lieu of multiple bonds.
(a) In general. Except as provided in paragraph (b) of this section, a person who is required, or authorized, under the Code (other than sections 6803(a)(1) and 7485), or under any rules or regulations under the Code, to execute two or more bonds may, in the discretion of the district director, furnish a single bond in lieu of such two or more bonds but only if such single bond meets all the conditions and requirements prescribed for each of the separate bonds which it replaces. This section shall also apply in the case of bonds required or authorized under the Internal Revenue Code of 1939 (other than sections 1423(b) and 1145) or under the regulations under such Code.
(b) Bonds required under subtitle E and chapter 75 of the Internal Revenue Code of 1954. In the case of bonds required under subtitle E and chapter 75, subtitle F, of the Internal Revenue Code of 1954 (or under the corresponding provisions of the Internal Revenue Code of 1939), a single bond will not be accepted in lieu of two or more bonds except as provided in the regulations in subchapter E of this chapter (Alcohol, Tobacco, and Other Excise Taxes).

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-04-30; vol. 79 # 83 - Wednesday, April 30, 2014
    1. 79 FR 24331 - Information Reporting of Minimum Essential Coverage; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations; correction.
      This correction is effective April 30, 2014 and applicable March 10, 2014.
      26 CFR Parts 1, 301, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.

  • 2014-04-30; vol. 79 # 83 - Wednesday, April 30, 2014
    1. 79 FR 24331 - Information Reporting of Minimum Essential Coverage; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations; correction.
      This correction is effective April 30, 2014 and applicable March 10, 2014.
      26 CFR Parts 1, 301, and 602