{"data":{"id":"us/26-cfr-301.7231-1","jurisdiction":"us","citation":"26 CFR 301.7231-1","heading":"-1 Failure to obtain license for collection of foreign items.","body":"For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7e6b74af61054403ba817cdee0284b831f25aec25ed6f84b46bbfaf262b8dc5a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7216-3","next":"us/26-cfr-301.7269-1"},"notice":"GroundRules: Original legal text. Not legal advice."}