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

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Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Crimes, Other Offenses, and Forfeitures > general provisions

This text was captured on Sep 22, 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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