---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch72/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Licensing"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch72-schA"
sections_count: 1
---

# Subchapter A — Licensing

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 72 — Licensing and Registration

## Sections

- [§7001. Collection of foreign items](/usc/26/7001.md)