Treasury Regulations (26 C.F.R.)

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

§ 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.

Last amended: 2026-04-13