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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - General Provisions Relating to Stamps |
§ 301.6806-1 - Posting occupational tax stamps.
Latest version.
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§ 301.6806-1 Posting occupational tax stamps.
For provisions relating to the posting of specific stamps used with respect to a particular tax, other than a special tax under subchapter B of chapter 35, subchapter B of chapter 36, or subtitle E, see the regulations relating to such tax. For penalties for failure to post occupational tax stamps, see section 7273.
[T.D. 7188, 37 FR 12795, June 29, 1972]