# Treas. Reg. § 301.6804-1: Attachment and cancellation.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6804-1>. Interprets 26 U.S.C. § 6804.

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.