FEDERAL · 26 U.S.C. · Chapter Subchapter B—General Powers and Duties
Internal revenue districts
26 U.S.C. § 7621
Title26 — Internal Revenue Code
ChapterSubchapter B—General Powers and Duties
This text of 26 U.S.C. § 7621 (Internal revenue districts) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7621.
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Hughes v. United States
953 F.2d 531 (Ninth Circuit, 1992)
United States v. Richard E. Gorman
393 F.2d 209 (Seventh Circuit, 1968)
United States v. Springer
444 F. App'x 256 (Tenth Circuit, 2011)
Richard C. Hughes Joan C. Hughes v. United States of America Commissioner of Internal Revenue, Richard C. Hughes Joan C. Hughes v. Commissioner of Irs United States of America Steven R. High Lena High United Savings Bank
953 F.2d 531 (Ninth Circuit, 1992)
United States v. Sheri Redeker Barry
371 F. App'x 3 (Eleventh Circuit, 2010)
Source Credit
History
(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.)
Editorial Notes
Editorial Notes
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".
Statutory Notes and Related Subsidiaries
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.
Executive Documents
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.
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".
Statutory Notes and Related Subsidiaries
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.
Executive Documents
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.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7621, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7621.