
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[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''.
