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2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 72 - Licensing and Registration
Subchapter A - Licensing
Sec. 7001 - Collection of foreign items
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| 26 U.S.C. § 7001 (2016) |
| §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 licenseFor penalty for failure to obtain the license provided for in this section, see section 7231. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 72 - LICENSING AND REGISTRATION Subchapter A - Licensing Sec. 7001 - Collection of foreign items |
| section 7001 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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