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Regulations last checked for updates: May 17, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 301Subpart 0 - Crimes, Other Offenses, and Forfeitures

CRIMES
GENERAL PROVISIONS
  • § 301.7207-1 - Fraudulent returns, statements, or other documents.
  • § 301.7209-1 - Unauthorized use or sale of stamps.
  • § 301.7214-1 - Offenses by officers and employees of the United States.
  • § 301.7216-0 - Table of contents.
  • § 301.7216-1 - Penalty for disclosure or use of tax return information.
  • § 301.7216-2 - Permissible disclosures or uses without consent of the taxpayer.
  • § 301.7216-3 - Disclosure or use permitted only with the taxpayer's consent.
  • § 301.7231-1 - Failure to obtain license for collection of foreign items.
authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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