# 26 C.F.R. § 301.7231-1 (2026): Failure to obtain license for collection of foreign items

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7231_1

## Section

- **Citation:** 26 C.F.R. § 301.7231-1 (2026)
- **Heading:** Failure to obtain license for collection of foreign items
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** 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.

## Text

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

## Nearby sections

- [26 C.F.R. § 301.7207-1 (2026) § 301.7207-1   Fraudulent returns, statements, or other documents.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7207_1.md)
- [26 C.F.R. § 301.7209-1 (2026) § 301.7209-1   Unauthorized use or sale of stamps.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7209_1.md)
- [26 C.F.R. § 301.7214-1 (2026) § 301.7214-1   Offenses by officers and employees of the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7214_1.md)
- [26 C.F.R. § 301.7216-0 (2026) § 301.7216-0   Table of contents.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_0.md)
- [26 C.F.R. § 301.7216-1 (2026) § 301.7216-1   Penalty for disclosure or use of tax return information.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_1.md)
- [26 C.F.R. § 301.7216-2 (2026) § 301.7216-2   Permissible disclosures or uses without consent of the taxpayer.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_2.md)
- [26 C.F.R. § 301.7216-3 (2026) § 301.7216-3   Disclosure or use permitted only with the taxpayer's consent.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7216_3.md)
- [26 C.F.R. § 301.7231-1 (2026) § 301.7231-1   Failure to obtain license for collection of foreign items.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7231_1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7231_1. Check the current official text before relying on it. Not legal advice.