Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7001 | Collection of foreign items | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 72 | LICENSING AND REGISTRATION | 7001 | 26 U.S.C. § 7001 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7001 | data/legal/raw/us/code/title-26/usc26.xml | 6b63935b43c1772467f5ddb0ebd496a8bf30824e65121cd24cd604401a9d1cf0 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | ff64d53aac88e8d432bdc3286963e51e3c38efe6a7deac9f3972cbb0c2ed40fa | 2026-07-04 | official |
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26 U.S.C. § 7001 - Collection of foreign items
Text
(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.)
Notes
Editorial Notes
Amendments1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.