The Secretary is authorized to prescribe or modify seals of office for the district
directors of internal revenue and other officers or employees of the Treasury Department
to whom any of the functions of the Secretary of the Treasury shall have been or
may be delegated. Each seal so prescribed shall contain such device as the Secretary
may select. Each seal shall remain in the custody of any officer or employee whom
the Secretary may designate, and, in accordance with the regulations approved by
the Secretary, may be affixed in lieu of the seal of the Treasury Department to any
certificate or attestation (except for material to be published in the Federal Register)
that may be required of such officer or employee. Judicial notice shall be taken
of any seal prescribed in accordance with this authority, a facsimile of which has
been published in the Federal Register together with the regulations prescribing
such seal and the affixation thereof.
(Added Pub. L. 85-866, title I, 91(a), Sept. 2, 1958, 72 Stat. 1667, and amended
Pub. L. 94-455, title XIX, 1906(b)(13)(A), (M), Oct. 4, 1976, 90 Stat. 1834, 1835.)
1976--Pub. L. 94-455 substituted “functions of the Secretary of the Treasury” for
“functions of the Secretary” after “whom any of the” and struck out “or his delegate”
after “Secretary” wherever appearing.
Section effective Aug. 17, 1954, see section 1(c)
of Pub. L. 85-866, set out as an Effective Date of 1958 Amendment note under section
165 of this title.
[7515. Repealed. Pub. L. 94-455, title XII, 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
Section, added Pub. L. 87-870, 3(a)(1), Oct. 23, 1962, 76 Stat. 1160, authorized Secretary,
within his discretion and upon written request, to make special statistical studies
and compilations from any information received by compliance with this title, such
studies were authorized to be made jointly with party or parties requesting them and
transcripts to be made available to requesting party for a fee.
Repeal effective Jan. 1, 1977, see section 1202(i)
of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section
6103 of this title.