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2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
Sec. 6804 - Attachment and cancellation

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Metadata
Publication TitleUnited States Code, 2000 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
Sec. 6804 - Attachment and cancellation
Containssection 6804
Date2003
Laws in Effect as of DateJanuary 19, 2004
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.
Statutes at Large Reference90 Stat. 1834
Public Law ReferencesPublic Law 94-455

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§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.)

Amendments

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

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