Regulations last checked for updates: Feb 14, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026
All TitlesTitle 26Chapter IPart 301Subpart 0 - Crimes, Other Offenses, and Forfeitures
View all text of Subpart 0 [§ 301.7207-1 - § 301.7231-1]
§ 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.

authority: 26 U.S.C. 7805.
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.7231-1
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