§ 7621. Internal revenue districts

242 words·~1 min read·/usc/title-26/section-7621

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.)

Connections2 cite this · traces to 2

Cited by 2 sections

U.S. Code

§ 301
General authorization to delegate functions; publication of delegations

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 2 documents

U.S. Code

9 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 904
Pub. L. 86–70, § 22(e)
73 Stat. 146
Pub. L. 94–455, title XIX, § 1906(a)(53)
90 Stat. 1832
Pub. L. 94–455
Pub. L. 86–70
section 22(i) of Pub. L. 86–70

Citation graph

cites case law

§ 7621

Internal revenue districts

Stat.×1

U.S.C.×1

U.S.C.§ 3121

U.S.C.§ 301

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 904

Pub. L.Pub. L. 86–70, § 22(e)

Stat.73 Stat. 146

Pub. L.Pub. L. 94–455, title XIX, § 1906(a)(53)

Cites 11 · showing 7Cited by 2 across 2 sources