26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6804

Attachment and cancellation

Ch. 69 — GENERAL PROVISIONS RELATING TO STAMPS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 69
Statutory Text

26 U.S.C. § 6804 — Attachment and cancellation

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS Sec. 6804 - Attachment and cancellation From the U.S. Government Publishing Office, www.gpo.gov

§6804. Attachment and cancellation

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.

(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

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

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6804 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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