§ 6804. — Attachment and cancellation.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC6804]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 69--GENERAL PROVISIONS RELATING TO STAMPS
Sec. 6804. Attachment and cancellation
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary''.
