U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 7621. Internal Revenue Districts

(a) Establishment and alteration

     The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts.

(b) Boundaries

     For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one district two or more States.

(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86–70, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)

Amendments

     1976—Subsec. (b). Pub. L. 94–455 struck out "Territory" after "any State" and "or a Territory and one or more States" after "two or more States".

     1959—Subsec. (b). Pub. L. 86–70 substituted "may unite into one district two or more States or a Territory and one or more States" for "may unite two or more States or Territories into one district".

Effective Date of 1959 Amendment

     Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.

Delegation of Functions

     For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 7621. Internal Revenue Districts," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed August 16, 2022, http://www.originalsources.com/Document.aspx?DocID=51ZKXZNFKMTG7TK.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 7621. Internal Revenue Districts." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 16 Aug. 2022. http://www.originalsources.com/Document.aspx?DocID=51ZKXZNFKMTG7TK.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 7621. Internal Revenue Districts' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 16 August 2022, from http://www.originalsources.com/Document.aspx?DocID=51ZKXZNFKMTG7TK.