In the case of bonds required under this part, a single bond will not be accepted in lieu of two or more bonds. (26 U.S.C. 7102) [T.D. ATF-301, 55 FR 47650, Nov. 14, 1990]
Miscellaneous Provisions
Source: Sections 70.301 through 70.306 added by T.D. ATF-301, 55 FR 47650, Nov. 14, 1990, unless otherwise noted.