[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.7231-1] [Page 490] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Crimes, Other Offenses, and Forfeitures Sec. 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 Sec. 301.7001-1. [[Page 491]]