Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6804
Attachment and cancellation
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 6720A · Penalty with respect to certain adulterated fuels
- 6720B · Fraudulent identification of exempt use property
- 6720C · Penalty for failure to notify health plan of cessation of…
- 6721 · Failure to file correct information returns
- 6722 · Failure to furnish correct payee statements
- 6723 · Failure to comply with other information reporting requirements
- 6724 · Waiver; definitions and special rules
- 6725 · Failure to report information under section 4101
- 6751 · Procedural requirements
- 6801 · Authority for establishment, alteration, and distribution
- 6802 · Supply and distribution
- 6803 · Accounting and safeguarding
- 6804 · Attachment and cancellation
- 6805 · Redemption of stamps
- 6806 · Occupational tax stamps
- 6807 · Stamping, marking, and branding seized goods
- 6808 · Special provisions relating to stamps
- 6851 · Termination assessments of income tax
- 6852 · Termination assessments in case of flagrant political…
- 6861 · Jeopardy assessments of income, estate, gift, and certain excise…
- 6862 · Jeopardy assessment of taxes other than income, estate, gift,…
- 6863 · Stay of collection of jeopardy assessments
- 6864 · Termination of extended period for payment in case of carryback
- 6867 · Presumptions where owner of large amount of cash is not…
- 6871 · Claims for income, estate, gift, and certain excise taxes in…