General Provisions

Sections

• § 301.7207-1
  § 301.7207-1 Fraudulent returns, statements, or other documents.
• § 301.7209-1
  § 301.7209-1 Unauthorized use or sale of stamps.
• § 301.7214-1
  § 301.7214-1 Offenses by officers and employees of the United States.
• § 301.7216-0
  § 301.7216-0 Table of contents.
• § 301.7216-1
  § 301.7216-1 Penalty for disclosure or use of tax return information.
• § 301.7216-2
  § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.
• § 301.7216-3
  § 301.7216-3 Disclosure or use permitted only with the taxpayer's consent.
• § 301.7231-1
  § 301.7231-1 Failure to obtain license for collection of foreign items.