FEDERAL · 26 U.S.C. · Chapter 69

Attachment and cancellation

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 69 — GENERAL PROVISIONS RELATING TO STAMPS
Except as otherwise expressly provided in this title, the stamps referred to in section 6801 shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary may prescribe by rules or regulations.

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Related

§ 6801
26 U.S.C. § 6801

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".