Title 26 — Internal Revenue Code
Chapter 69 — General Provisions Relating to Stamps
§ 6804. Attachment and cancellation
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 830 · 68A Stat. 830
Enacted · 26 U.S.C. § 6804
Aug. 16, 1954, ch. 736, 68A Stat. 830
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 830Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6804
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Credits
1954–1976 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 830
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.)