§6801 — Authority for establishment, alteration, and distribution

Statute Text — 26 U.S.C. §6801

Treasury Regulations

• Treas. Reg. §301.6801-1Authority for establishment, alteration, and distribution Show full text ▾ Collapse ▴

  (a) Establishment and alteration. The Commissioner may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the law relating to internal revenue.

  (b) Preparation and distribution of forms, stamps and dies. The Commissioner shall prepare and distribute all the instructions, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.

• Treas. Reg. §301.6801-1(a)Establishment and alteration. Show full text ▾ Collapse ▴

  Establishment and alteration. The Commissioner may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the law relating to internal revenue.

• Treas. Reg. §301.6801-1(b)Preparation and distribution of forms, stamps and dies. Show full text ▾ Collapse ▴

  Preparation and distribution of forms, stamps and dies. The Commissioner shall prepare and distribute all the instructions, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes.