26 C.F.R. § 301.7231-1. - § 301.7231-1 Failure to Obtain License for Collection of Foreign Items.

Current as of May 27, 2026

Section 301.7231-1 - § 301.7231-1 Failure to Obtain License for Collection of Foreign Items.Section 301.7231-1 - § 301.7231-1 Failure to Obtain License for Collection of Foreign Items.

Section 301.7216-3 - § 301.7216-3 Disclosure or Use Permitted Only With the Taxpayer's Consent.Section 301.7269-1 - § 301.7269-1 Failure to Produce Records.

§ 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.

Marble can make mistakes. Please verify important details. We respect & protect your data.