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Internal Revenue Code, § 7514. Authority To Prescribe Or Modify Seals

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.)
Background Notes
Amendments
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.
Effective Date
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 Repealed.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.
Effective Date of Repeal
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.