CFR›Title 27›Chapter I›Part 46›Subpart D›Subject Group Stamps for Incorrect Period or Incorrect Liability ContainsSections 46.131–46.132CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Sections 46.131 § 46.131 General. 46.132 § 46.132 Credit for incorrect stamp. Previous Special Tax Stamps Special Tax Stamps