# 26 U.S.C. § 6804: Attachment and cancellation

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6804>. Cite pinpoints as 26 U.S.C. § 6804(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6804-1](/26/reg/301.6804-1.md): Attachment and cancellation. (interprets § 6804)

## Connections

Cites: § 6801 Authority for establishment, alteration, and distribution

Cited by: § 7271 Penalties for offenses relating to stamps

Derived from: 1939 § 1815; 1939 § 1920(c); 1939 § 3301(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 830
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834