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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Crimes, Other Offenses, and Forfeitures |
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eneral provisions |
§ 301.7231-1 - Failure to obtain license for collection of foreign items.
Latest version.
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§ 301.7231-1 Failure to obtain license for collection of foreign items.
For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1.