26 C.F.R. § 301.6801-1 Authority for establishment, alteration, and distribution.
Title 26 - Internal Revenue
(a) Establishment and alteration. The Commissioner 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 law relating to internal revenue. (b) Preparation and distribution of forms, stamps and dies. The Commissioner shall prepare and distribute all the instructions, 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.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
General Provisions Relating to Stamps
§ 301.6801-1 Authority for establishment, alteration, and distribution.
