Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7621
Internal revenue districts
Official textgovinfo.govlast amended
# (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.
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Nearby sections (25 sections)
- 7602 · Examination of books and witnesses
- 7603 · Service of summons
- 7604 · Enforcement of summons
- 7605 · Time and place of examination
- 7606 · Entry of premises for examination of taxable objects
- 7607 · [§7607. Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12,…
- 7608 · Authority of internal revenue enforcement officers
- 7609 · Special procedures for third-party summonses
- 7610 · Fees and costs for witnesses
- 7611 · Restrictions on church tax inquiries and examinations
- 7612 · Special procedures for summonses for computer software
- 7613 · Cross references
- 7621 · Internal revenue districts
- 7622 · Authority to administer oaths and certify
- 7623 · Expenses of detection of underpayments and fraud, etc.
- 7624 · Reimbursement to State and local law enforcement agencies
- 7641 · [§7641. Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct.…
- 7651 · Administration and collection of taxes in possessions
- 7652 · Shipments to the United States
- 7653 · Shipments from the United States
- 7654 · Coordination of United States and certain possession individual…
- 7655 · Cross references
- 7701 · Definitions
- 7702 · Life insurance contract defined
- 7702A · Modified endowment contract defined