Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 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; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
Amendments
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
Cross References
Penalties for failure to attach or cancel stamps, etc., see section 7271 of this title.