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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 72
LICENSING AND REGISTRATION
subchapter A
Licensing
§ 7001
Collection of foreign items
View all text of Subchapter A [§ 7001 - § 7001]
U.S. Code
Notes
§ 7001.
Collection of foreign items
(a)
License
(b)
Penalty for failure to obtain license
(
Aug. 16, 1954, ch. 736
,
68A Stat. 845
;
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
,
Oct. 4, 1976
,
90 Stat. 1834
.)