1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - General Provisions Relating to Stamps
  6. 26 CFR § 301.6804-1
26 CFR § 301.6804-1
Attachment and cancellation
June 25, 2020
CFR

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.

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§ 301.6803-1 Accounting and safeguarding
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§ 301.6805-1 Redemption of stamps

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