[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: 26CFR301.6804-1]

[Page 461]
 
                       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. 301.6804-1  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.