26 C.F.R. § 301.6804-1 Attachment and cancellation.
Title 26 - Internal Revenue
For provisions relating to the attachment and cancellation of specific stamps used with respect to a particular tax, see the regulations relating to such tax.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
General Provisions Relating to Stamps
§ 301.6804-1 Attachment and cancellation.