Rev. Rul. 56-232

Section 5142 of the Internal Revenue Code of 1954 provides that the special (occupational) taxes imposed under Chapter 51 shall be paid by stamps denoting the tax. Title 18, U.S.C., section 8, 62 Stat. 685, defines `obligation or other security of the United States' to include `stamps and other representatives of value' issued under any Act of Congress. Title 18, U.S.C., section 474, 62 Stat. 706, makes it a criminal offense to print, photograph, or in any other manner make or execute any engraving, photograph, print, or impression in the likeness of any such obligation or other security, or any part thereof. Accordingly, photographs may not be made of special tax stamps.