[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6801-1]

[Page 460]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                  General Provisions Relating to Stamps
 
Sec. 301.6801-1  Authority for establishment, alteration, and distribution.


    (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.