26 USC § 6804 - Attachment and cancellation

---
identifier: "/us/usc/t26/s6804"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6804 - Attachment and cancellation"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6804"
section_name: "Attachment and cancellation"
chapter_number: 69
chapter_name: "GENERAL PROVISIONS RELATING TO STAMPS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6804. Attachment and cancellation

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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 830; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.