§ 301.7231-1 Failure to obtain license for collection of foreign items.

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Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 301: PROCEDURE AND ADMINISTRATION › Subpart ECFRa197f7a9e2c9460: Crimes, Other Offenses, and Forfeitures › § 301.7231-1: § 301.7231-1 Failure to obtain license for collection of foreign items.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1.

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