GroundRules
26 CFR 301.7231-1: -1 Failure to obtain license for collection of foreign items.
Where this section sits in the code
- 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
For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1.
Collected 2026-08-27T02:25:11Z. Source file · JSON