# Treas. Reg. § 301.7231-1: Failure to obtain license for collection of foreign items.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7231-1>. Interprets 26 U.S.C. § 7231.

For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1.