Sec. 316. Stamps.— The Commissioners are authorized to prescribe by regulation such methods or devices, or both, including the use of a stamp or stamps, for the evidencing of payment, and the collection of the taxes imposed by this title, as they may deem necessary and proper for the administration of this title.
Pub. L. 87-408, tit. III, sec. 316: Stamps.— | Justis AI