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26 U.S.C. § 6804

U.S. CodeFederal
Attachment and cancellation
About This Law
/us/usc/t26/s6804
Title
26 — Internal Revenue Code
Chapter
STF/CH69
Release
119-84
Release Date
2026-04-17

Section Text

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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.) Editorial Notes Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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