Treasury Regulations (26 C.F.R.)

26 CFR § 301.7231-1

Failure to obtain license for collection of foreign items.

Official textecfr.govlast amended

For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1.

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In this part (40 sections)
  1. 301.6871(b)-1 · (b)-1 Claims for income, estate, and gift taxes in…
  2. 301.6872-1 · Suspension of running of period of limitations on…
  3. 301.6873-1 · Unpaid claims in bankruptcy or receivership proceedings.
  4. 301.6901-1 · Procedure in the case of transferred assets.
  5. 301.6902-1 · Burden of proof.
  6. 301.6903-1 · Notice of fiduciary relationship.
  7. 301.6905-1 · Discharge of executor from personal liability for…
  8. 301.7001-1 · License to collect foreign items.
  9. 301.7101-1 · Form of bond and security required.
  10. 301.7102-1 · Single bond in lieu of multiple bonds.
  11. 301.7121-1 · Closing agreements.
  12. 301.7122-0 · Table of contents.
  13. 301.7122-1 · Compromises.
  14. 301.7207-1 · Fraudulent returns, statements, or other documents.
  15. 301.7209-1 · Unauthorized use or sale of stamps.
  16. 301.7214-1 · Offenses by officers and employees of the United States.
  17. 301.7216-0 · Table of contents.
  18. 301.7216-1 · Penalty for disclosure or use of tax return information.
  19. 301.7216-2 · Permissible disclosures or uses without consent of the…
  20. 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
  21. 301.7231-1 · Failure to obtain license for collection of foreign items.
  22. 301.7269-1 · Failure to produce records.
  23. 301.7272-1 · Penalty for failure to register.
  24. 301.7304-1 · Penalty for fraudulently claiming drawback.
  25. 301.7321-1 · Seizure of property.
  26. 301.7322-1 · Delivery of seized property to U.S. marshal.
  27. 301.7324-1 · Special disposition of perishable goods.
  28. 301.7325-1 · Personal property valued at $2,500 or less.
  29. 301.7326-1 · Disposal of forfeited or abandoned property in special…
  30. 301.7327-1 · Customs laws applicable.
  31. 301.7401-1 · Authorization.
  32. 301.7403-1 · Action to enforce lien or to subject property to payment…
  33. 301.7404-1 · Authority to bring civil action for estate taxes.
  34. 301.7406-1 · Disposition of judgments and moneys recovered.
  35. 301.7409-1 · Action to enjoin flagrant political expenditures of…
  36. 301.7422-1 · Special rules for certain excise taxes imposed by chapter…
  37. 301.7423-1 · Repayments to officers or employees.
  38. 301.7424-2 · Intervention.
  39. 301.7425-1 · Discharge of liens; scope and application; judicial…
  40. 301.7425-2 · Discharge of liens; nonjudicial sales.
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