For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1 .
26 C.F.R. §301.7231-1
For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and § 301.7001-1 .
26 C.F.R. §301.7231-1