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2019 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 69 - General Provisions Relating to Stamps
Sec. 6804 - Attachment and cancellation
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| 26 U.S.C. § 6804 (2019) |
| §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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS Sec. 6804 - Attachment and cancellation |
| section 6804 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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