1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Crimes, Other Offenses, and Forfeitures
  6. Topic - Crimes
  7. Subtopic - general provisions
  8. 26 CFR § 301.7231-1
26 CFR § 301.7231-1
Failure to obtain license for collection of foreign items
June 25, 2020
CFR

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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§ 301.7216-3 Disclosure or use permitted only with the taxpayer's consent

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