---
kind: "section"
citation: "26 U.S.C. § 6804"
title: "26"
title_heading: "Internal Revenue Code"
number: "6804"
heading: "Attachment and cancellation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6804"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 69 — General Provisions Relating to Stamps"
---

# §6804. Attachment and cancellation


Except as otherwise expressly provided in this title, the stamps referred to in [section 6801](/usc/26/6801.md) shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the [Secretary](/usc/26/7701.md?p=a-11-B) 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.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.