Skip to content

26 U.S.C. § 7001

Title 26Chapter 72Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
Sections in this chapter

§ 7001. Collection of foreign items

  • (a) 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) For penalty for failure to obtain the license provided for in this section, see section 7231.

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.