Treasury Regulations · 26 CFR
§ 301.6806-1. Posting occupational tax stamps.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6806
Cite as 26 CFR § 301.6806-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 29, 1972 by T.D. 7188
- Issued under
- 26 U.S.C. § 6806
- Length
- 57 words · about 1 min to read
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]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7188 (37 FR 12795)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR95e492480e076cb General Provisions Relating to Stamps
Nearby sections
- § 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.