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Treasury Regulations (26 C.F.R.)

26 CFR § 301.7621-1

Internal revenue districts.

Official textecfr.govlast amended

For delegation to the Secretary of authority to prescribe internal revenue districts for the purpose of administering the internal revenue laws, see Executive Order No. 10289, dated September 17, 1951 (16 FR 9499), as made applicable to the Code by Executive Order No. 10574, dated November 5, 1954 (19 FR 7249).

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In this part (40 sections)
  1. 301.7513-1 · Reproduction of returns and other documents.
  2. 301.7514-1 · Seals of office.
  3. 301.7515-1 · Special statistical studies and compilations on request.
  4. 301.7516-1 · Training and training aids on request.
  5. 301.7517-1 · Furnishing on request of statement explaining estate or…
  6. 301.7601-1 · Canvass of districts for taxable persons and objects.
  7. 301.7602-1 · Examination of books and witnesses.
  8. 301.7602-2 · Third party contacts.
  9. 301.7603-1 · Service of summons.
  10. 301.7603-2 · Third-party recordkeepers.
  11. 301.7604-1 · Enforcement of summons.
  12. 301.7605-1 · Time and place of examination.
  13. 301.7606-1 · Entry of premises for examination of taxable objects.
  14. 301.7609-1 · Special procedures for third-party summonses.
  15. 301.7609-2 · Notification of persons identified in third-party…
  16. 301.7609-3 · Duty of and protection for the summoned party.
  17. 301.7609-4 · Right to intervene; right to institute a proceeding to…
  18. 301.7609-5 · Suspension of periods of limitations.
  19. 301.7610-1 · Fees and costs for witnesses.
  20. 301.7611-1 · Questions and answers relating to church tax inquiries and…
  21. 301.7621-1 · Internal revenue districts.
  22. 301.7622-1 · Authority to administer oaths and certify.
  23. 301.7623-1 · General rules, submitting information on underpayments of…
  24. 301.7623-2 · Definitions.
  25. 301.7623-3 · Whistleblower administrative proceedings and appeals of…
  26. 301.7623-4 · Amount and payment of award.
  27. 301.7624-1 · Reimbursement to State and local law enforcement agencies.
  28. 301.7641-1 · Supervision of operations of certain manufacturers.
  29. 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
  30. 301.7701-1 · Classification of organizations for federal tax purposes.
  31. 301.7701-2 · Business entities; definitions.
  32. 301.7701-3 · Classification of certain business entities.
  33. 301.7701-4 · Trusts.
  34. 301.7701-5 · Domestic and foreign business entities.
  35. 301.7701-6 · Definitions; person, fiduciary.
  36. 301.7701-7 · Trusts—domestic and foreign.
  37. 301.7701-8 · Military or naval forces and Armed Forces of the United…
  38. 301.7701-9 · Secretary or his delegate.
  39. 301.7701-10 · District director.
  40. 301.7701-11 · Social security number.
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