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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 301
Subpart 0 - General Provisions Relating to Stamps
§ 301.6801-1 - Authority for establishment, alteration, and distribution.
§ 301.6802-1 - Supply and distribution.
§ 301.6803-1 - Accounting and safeguarding.
§ 301.6804-1 - Attachment and cancellation.
§ 301.6805-1 - Redemption of stamps.
§ 301.6806-1 - Posting occupational tax stamps.
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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