26 C.F.R. § 301.7231-1 Failure to obtain license for collection of foreign items.
Title 26 - Internal Revenue
For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and §301.7001–1.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Crimes, Other Offenses, and Forfeitures
general provisions
§ 301.7231-1 Failure to obtain license for collection of foreign items.
