1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i9
  6. § 301.6804-1

View all text of Subpart 0-i 9 [§ 301.6801-1 - § 301.6806-1]

§ 301.6804-1 - Attachment and cancellation.

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.

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6804-1