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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 7621. — Internal revenue districts · Congress.wiki

U.S. Code/Title 26/§ 7621

Title 26

26

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26 U.S.C. § 7621.Chapter 78

§ 7621

Internal revenue districts

Title 26

1 min read

Subchapter: General Powers and Duties

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Back to Chapter 78 Previous: § 7613 Next: § 7622

((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.

Release: pl-119-83 (2026-04-13)