FEDERAL · 26 U.S.C. · Chapter 69
Attachment and cancellation
26 U.S.C. § 6804
Title26 — Internal Revenue Code
Chapter69 — GENERAL PROVISIONS RELATING TO STAMPS
This text of 26 U.S.C. § 6804 (Attachment and cancellation) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6804.
Text
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".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 6804, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6804.