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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6801

Authority for establishment, alteration, and distribution

Official textgovinfo.govlast amended

# (a)

Establishment and alteration The Secretary may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue.

# (b)

Preparation and distribution of regulations, forms, stamps and dies The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.

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Nearby sections (25 sections)
  1. 6718 · Failure to display tax registration on vessels
  2. 6719 · Failure to register or reregister
  3. 6720 · Fraudulent acknowledgments with respect to donations of motor…
  4. 6720A · Penalty with respect to certain adulterated fuels
  5. 6720B · Fraudulent identification of exempt use property
  6. 6720C · Penalty for failure to notify health plan of cessation of…
  7. 6721 · Failure to file correct information returns
  8. 6722 · Failure to furnish correct payee statements
  9. 6723 · Failure to comply with other information reporting requirements
  10. 6724 · Waiver; definitions and special rules
  11. 6725 · Failure to report information under section 4101
  12. 6751 · Procedural requirements
  13. 6801 · Authority for establishment, alteration, and distribution
  14. 6802 · Supply and distribution
  15. 6803 · Accounting and safeguarding
  16. 6804 · Attachment and cancellation
  17. 6805 · Redemption of stamps
  18. 6806 · Occupational tax stamps
  19. 6807 · Stamping, marking, and branding seized goods
  20. 6808 · Special provisions relating to stamps
  21. 6851 · Termination assessments of income tax
  22. 6852 · Termination assessments in case of flagrant political…
  23. 6861 · Jeopardy assessments of income, estate, gift, and certain excise…
  24. 6862 · Jeopardy assessment of taxes other than income, estate, gift,…
  25. 6863 · Stay of collection of jeopardy assessments
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