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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7001

Collection of foreign items

Ch. 72 — LICENSING AND REGISTRATION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 72
Statutory Text

26 U.S.C. § 7001 — Collection of foreign items

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 72 - LICENSING AND REGISTRATION Subchapter A - Licensing Sec. 7001 - Collection of foreign items From the U.S. Government Publishing Office, www.gpo.gov

§7001. Collection of foreign items

(a) License All persons undertaking as a matter of business or for profit the collection of foreign payments of interest or dividends by means of coupons, checks, or bills of exchange shall obtain a license from the Secretary and shall be subject to such regulations enabling the Government to obtain the information required under subtitle A (relating to income taxes) as the Secretary shall prescribe. (b) Penalty for failure to obtain license For penalty for failure to obtain the license provided for in this section, see section 7231.

(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7001
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The statutory text of 26 U.S.C. § 7001 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 72 — LICENSING AND REGISTRATION
26 U.S.C. § 700126 U.S.C. § 701126 U.S.C. § 7012
26 U.S.C. — public domain ← All Legislation
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