Title 26, Internal Revenue CodeRelease 119-102
§6804 Attachment and Cancellation
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 69 — GENERAL PROVISIONS RELATING TO STAMPS › § 6804
Summary
Handle the specified stamps according to the Secretary's rules, unless this title says otherwise.
Full Legal Text
Title 26, §6804
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6804
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102