§5354. Bond — Inbound Citations
26 U.S.C. § 5354
Cited by 1 provision in release 119-102.
Citations to 26 U.S.C. § 5354 as a whole
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(B) In the case of any adjacent wine cellar, a bond furnished under this section which covers operations at such wine cellar shall be in lieu of any bond which would otherwise be required under section 5354 with respect to such wine cellar (other than supplemental bonds required under the second sentence of section 5354).