§6804 — Attachment and cancellation
Statute Text — 26 U.S.C. §6804
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.
Treasury Regulations
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Treas. Reg. §301.6804-1Attachment 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.
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