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

Regulations last checked for updates: Mar 13, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

§ 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.

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.7231-1