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26 USC 6804

US - USC Title 26: Internal Revenue Code

26 USC 6804

§ 6804 - Attachment and cancellation

CHAPTER 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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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