Title 27
SECTION 70.282
70.282 Single bond in lieu of multiple bonds.
§ 70.282 Single bond in lieu of multiple bonds.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]