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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 7621: Internal revenue districts

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE

(a) Establishment and alterationThe 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) BoundariesFor 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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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