26 U.S.C. § 7001 — Collection of foreign items
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
For penalty for failure to obtain the license provided for in this section, see section 7231.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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